1.税收优先于无担保债权。按照《民法通则》的规定,债是按照合同约定或者按照法律规定,在当事人之间产生的权利义务关系。享有权利的人是债权人,负有义务的人是债务人。可见所谓债权就是债权人所拥有的要求偿还债务的权利。所谓无担保债权,是指在债权上未设置任何形式担保的债 Taxes take precedence over unsecured claims. In accordance with the “General Principles of Civil Law,” the debt is in accordance with the contract or in accordance with the law, the rights and obligations arising between the parties. The person entitled is the creditor, and the obligor is the debtor. So-called debt is the creditor's right to repay the debt. The so-called unsecured claims, refers to the debt did not set any form of security debt