全文以时间为序，共分为四个部分。

According to the time order, the paper consists of four parts.

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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.

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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.

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