新的《税收征管法》第四十五条明确规定了税款优先权:“税务机关征收税款优先于无担保债权,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先于抵押权、质权、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。”新的《税收征管法》首次在法律上确定了税款优先的地位,这对于纳税人正确履行纳税义务,保障国家税收收入,便于税务机关履行征收税款职能确实具有非常重要的意义。 Article 45 of the new Law on the Administration of Tax Collection specifies the priority of taxation: “The taxes levied by the tax authorities take precedence over unsecured claims, except as otherwise stipulated by law: taxpayers who owe taxes on taxpayers With its property set mortgage, pledge or taxpayers before the property is retained in the tax should be preceded by the mortgage, pledge, liens execution taxpayers owed tax, at the same time be the administrative agency decided to impose a fine, the confiscation of illegal income , The tax priority over the fine, the confiscation of illegal income. ”The new“ Tax Administration Law ”for the first time in law to determine the status of tax priority, which for the taxpayers correctly fulfill their tax obligations to protect the state tax revenue, tax authorities to facilitate the performance of levy The tax function does have very important significance.