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新的《税收征管法》第45条规定:税务机关征收税款,税收优先于无担保债权,法律另有规定的除外;纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的,税收应当优先于抵押权、质押权、留置权执行。纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的,税收优先于罚款、没收违法所得。这说明我国税法已经通过一般法的形式对税收优先权予以肯定,其目的在于加强税收征管,保障国家税收权益。一、优先权的特征优先权是指法律所规定的债权人就债务
Article 45 of the new “Law on the Administration of Tax Collection” stipulates that: Tax authorities collect taxes, taxes take precedence over unsecured claims, except as otherwise stipulated by law; taxes owed by taxpayers occur when a taxpayer sets up a mortgage with his property, Before pledging or taxpayer’s property is liended, the tax revenue should take precedence over the mortgage, pledge, and liens enforcement. Taxpayers owed tax, at the same time be decided by the executive authorities to impose a fine, confiscation of illegal income, the tax priority over the fine, the confiscation of illegal income. This shows that China’s tax law has affirmed the priority of tax by the form of general law. Its purpose is to strengthen tax collection and administration and safeguard the tax rights and interests of the state. First, the characteristics of priority Priority is the law stipulated by creditors on debt