我国的《税收征管法》《破产法》等对税收优先权均作了相关规定,但存在法律规定不统一、内容不具体和相关配套措施不健全等问题。应建立统一的税收优先权法律制度,明确其适用的税种、客体范围、税收债权和担保债权优先顺序的时间界限等,进一步完善欠税公告制度和信息交换机制。 China’s “Tax Collection and Administration Law” and “Bankruptcy Law” have made relevant provisions on taxation priority, but there are issues such as the non-uniform legal provisions, the unspecified content and the inadequate supporting measures. A unified legal system of tax priority should be established to clarify the applicable tax categories, the scope of objects, the tax time limits of tax claims and the priorities of secured claims, and further improve the system of reporting of tax debts and the information exchange mechanism.