【摘要】 税收为财政收入的最重要来源，为保证税收足额征缴，有必要赋予税收以优先权。税收优先权可分为一般优先权和特殊优先权。为最低限度减少对私债权尤其是担保债权的损害，税收优先权应当予以公示，其与担保物权之间的受偿顺序，以公示时间先后为原则，特殊情况下适用特殊原则。更多还原

【Abstract】 Tax is the most important souroe of finanial income, in ouder to guarantee the tax to be collected and paid infull volume, it’s necessary to invest the tax with priority. Tax priority can be divided into general priority and specialpriority. In order to neduce the damages to private obligatory rights--especially secured obligatory righs--as far as pos-sible, the tax priority should be Publicly manifested. The dischaopd order between tax and security interests, as a rule,is determined by the time of public manifestahon. In case of special circumstances, special rules will come into force.更多还原