税权作为一种具有社会化因素的公权力,其位阶体现了优先性与受限性的辩证统一,但最终须受社会性因素的制约。本文分析当税权与其他权利、权力发生冲突时,应遵循“法律保留”、“利益衡量”等原则予以协调处理,从而建议我国立法应重新审视税权与私权、社会权之间的位阶关系,并对相关的权利冲突机制进行改造和完善,以更多地反映社会公共利益最大化的要求和“分配正义”的理念,体现税权对公民基本人权特别是生存权的尊重。 As a kind of public power with social factors, the tax power reflects the dialectical unity of priority and limitation, but ultimately it is subject to social factors. This paper analyzes that when the tax right conflicts with other rights and powers, it should follow the principle of “legal reservation”, “interest measurement” and so on, so as to suggest that our country’s legislation should reexamine the tax rights, private rights and social rights And to reform and perfect the related rights conflict mechanism so as to reflect more the requirements of maximizing the public interest and the concept of “distribution justice” Respect for the right to life.