Part I: Overview basic theory of tax priority.
第一部分：税收优先权基础理论概述。
The first part is the definition of the tax priority.
第一部分是税收优先权的界定。
The first part: the general theory of the tax priority.
第一部分：税收优先权的一般理论。
Part IV: The effect conflict of internal claims of tax priority.
第四部分：税收优先权内部的效力位序。
Firstly, the article analyzes the conception of the tax priority.
首先，分析了税收优先权的概念。
The second part is about the conflict between the tax priority and other rights.
第二部分是税收优先权与其他权利的冲突。
The third and fourth parts are about the problems and consummation of the tax priority.
第三、四部分是我国税收优先权制度的问题和完善。
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。
The last one studied the effect conflict between tax priority claims and priority of private law.
最后分析了税收优先权与私法优先权的效力位序。
Finally, the part discusses the effectiveness arrangement of the tax priority and other creditor's rights in public law.
论述了税收优先权与其他公法债权的效力序位。
Four, four situations should be distinguished in harmonizing the effect conflict between the tax priority and civil law priority.
协调税收优先权与私法优先权的效力冲突，应分四种情况区别对待。
Compared with the last tax levy management law, the new one adds many new contents, one of which is the system of the tax priority.
与原税收征管法相比，新税收征管法增加了许多内容，其中之一是税收优先权制度。
This section mainly introduces the basic theory of tax priority, the present situation of legislation and problems in China, discusses the need for the tax priority.
这部分主要介绍了税收优先权的基础理论，我国立法现状简介与存在问题，论述了税收优先权的必要性。
The article makes some consummate advice about the order between the tax priority and other correlative rights, and the public show, the applied scope and the term of the tax priority.
本文对税收优先权与相关权利的序位安排，税收优先权的公示、适用范围与行使期限提出了一些完善建议。
The article makes some consummate advice about the order between the tax priority and other correlative rights, and the public show, the applied scope and the term of the tax priority.
本文对税收优先权与相关权利的序位安排，税收优先权的公示、适用范围与行使期限提出了一些完善建议。
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