税收作为国家财政的基础,是维护国民经济正常运行的重要保证。税收作为特殊的债权,又与其他债权存在着明显的差别。应否赋予税收债权以优先于其他债权的效力,是社会普遍关注的问题,实际是公权与私权关系处理中的一个重要问题。如何探寻合理的途径,确保税款的征收,又能最大限度地尊重私法权利,这在一定程度上反映着一个国家的社会合理程度。 Taxation, as the basis of state finance, is an important guarantee for the normal operation of the national economy. Tax as a special claim, but also with other claims there is a clear difference. The question of whether tax claims should be given priority over other claims is a matter of general concern in the society. Actually, it is an important issue in the handling of the relationship between public rights and private rights. How to find a reasonable way to ensure tax collection, but also to maximize respect for the rights of private law, which to some extent reflects the social reasonableness of a country.