文章认为 ,税收优先权是指税务行政机关向纳税义务人之财产提出请求时 ,所享有除法律规定之外而优先于其他权利的权利。税收优先权由以下三种权利构成 :第一 ,当纳税义务人破产时 ,税收优先得到清偿的权利 ;第二 ,当纳税义务人财产存在多个担保物权时 ,税收担保权优先的权利 ; The article holds that the priority of taxation refers to the right of the tax administrative department to claim the property of the taxpayer when enjoying priority over other rights except those stipulated by law. Tax priority consists of the following three kinds of rights: First, when the taxpayer goes bankrupt, the tax has the priority to be paid; second, when the taxpayer’s property has multiple security interests, the priority of the tax security right;