税收优先权是税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。给予税收债权以优先权保护是当今许多国家的选择。我国2001年修订的《税收征收管理法》第四十五条也新增了税收优先权的规定。然而,如一些学者所言,这是一个存在诸多问题的问题,例如,与其他债权相比,税收为什么享有优先权?与担保物权相比,税收是否优先?当各类权利发生竞合时,确立税收债权的优先地位,是否损害了其他主体的权益?诸如此类问题不胜枚举,但过于简洁的立法却无法解答诸多的疑问。本文 Tax priority is the preemptive right of tax creditors to enjoy the tax debtor’s property as a direct rule of law. To give priority to the tax claims is the choice of many countries today. Article 45 of the “Tax Collection and Administration Law” revised in 2001 in China also newly added the provisions on taxation priority. However, as some scholars have suggested, this is a question that has many problems. For example, why does tax have priority over other claims? Does tax have priority over secured claims? When competing rights occur Does establishing the priority of tax claims damage the rights and interests of other subjects? There are so many problems, but too few concise legislation can not answer many questions. This article