目次一、问题:税收优先权效力边界的本质二、理论基点:私权优位的论证方法三、理论重塑:公私兼顾的优先权顺位思考四、制度设计:功能定位下的税收优先权安排一、问题:税收优先权效力边界的本质“税收优先权是指当税收债权和其他债权同时存在,债务人的全部财产或特定财产不足以清偿所有债务时,税收债权享有优先于某些债权而受清偿的权利。”~①2001年《税收征管法》修改之后,其引进的税收优 First, the issue: the nature of the tax priority of the effectiveness of the border Second, the theoretical basis: the demonstration of private superiority method Third, the theory of reshaping: priority of both public and private considerations Fourth, the system design: functional orientation of the tax priority Arrangement 1, the problem: the nature of the tax priority of the effectiveness of the border “Tax priority means that when the tax claims and other claims exist, the debtor’s entire property or specific property is not enough to pay off all debts, tax claims enjoy priority over certain claims And the right to be paid off. ”After the amendment of the Tax Administration Law of 2001, the tax revenue it introduced was excellent