第一部分：税收优先权的一般理论。
首先，分析了税收优先权的概念。
Firstly, the article analyzes the conception of the tax priority.
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.
论述了税收优先权与其他公法债权的效力序位。
Finally, the part discusses the effectiveness arrangement of the tax priority and other creditor's rights in public law.
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;
最后分析了税收优先权与私法优先权的效力位序。
The last one studied the effect conflict between tax priority claims and priority of private law.
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.
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。
Four, four situations should be distinguished in harmonizing the effect conflict between the tax priority and civil law priority.
税收优先权是优先权的一种形式，但税收又是一种公法上的债权债务关系。
Tax revenue priority is one form of priority, while the legal relationship of tax revenue is a kind of relationship of the creditor's rights and debt obligation in the public law.
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。
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.
本文目的在于为税收优先权在实践中的运用提供理论考，并对税收立法的完善提供一些建议。
The purpose of the paper is to provide the theory that can be enforced of tax priority for reference and promote the perfection of the law of the tax's legislation.
税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。
The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
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。
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.
在此基础上，本文结合我国的现实，对税收优先权制度存在的问题进行反思并提出进一步健全完善的设想。
Combined with the reality of our country, this paper made a vision that concerning the reflection and improvement of the tax priority system. Thesis objective is as follow.
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.
这主要表现在税收优先权的产生时间以及税收优先权与担保债权效力位序冲突等问题上存在诸多的疑惑与争议。
This is particularly reflected in the generated time of tax priority, and it has a lot of controversy and disputes in effect conflict between tax priority claims and secured claims.
在抵押权与税收优先权、建设工程价款优先受偿权关系之间，税收优先权与建设工程价款优先受偿权都优于抵押权而存在。
The same as the pawn right and administrative punishment right. But under any circumstance the tax priority and the priority of compensate received for constructing project have priority.
论文的研究目标是通过研究明确税收优先权产生时间的认定标准与方法，理清税收优先权与其他相关债权的效力位序问题。
Through research on defining explicitly recognized standards and taxation method of tax priority to make clear of the effect conflict between tax priority claims and other related claims.
税收优先权制度的设立，涉及到如何考量税法与其他法律部门所保护的各种权利的相互关系，以及如何协调这种关系等问题。
The establishment of taxation priority involves how to coordinate the relations between tax law and different sorts of rights protected by other laws.
当建设工程优先权与国家税金并存时，建设工程款应优先于税收受偿。
Priority to construction project's creditor is prior to the client's salary when there are payment of the construction and the client's salary.
当建设工程优先权与国家税金并存时，建设工程款应优先于税收受偿。
Priority to construction project's creditor is prior to the client's salary when there are payment of the construction and the client's salary.
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