第一部分：税收优先权的一般理论。
第一部分是税收优先权的界定。
第一部分：税收优先权基础理论概述。
先论述了税收优先权的产生时间问题。
第四部分：税收优先权内部的效力位序。
Part IV: The effect conflict of internal claims of tax priority.
第二部分是税收优先权与其他权利的冲突。
The second part is about the conflict between the tax priority and other rights.
首先论述了税收优先权与普通债权的效力位序。
The First section discusses the effect conflict between priority tax claims and general claims.
第二部分对税收优先权的性质和类型进行了论述；
The second part of taxes and type of the priority nature of this paper;
第三、四部分是我国税收优先权制度的问题和完善。
The third and fourth parts are about the problems and consummation of the tax priority.
我国《税收征收管理法》明文规定了税收优先权制度。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
我国《税收征收管理法》明文规定了税收优先权制度。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
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