论留置权与税收优先权的竞合及其处理

On the Coincidence and Treatment of Lien and Tax Priority

作为我国《担保法》《物权法》所确立的一项典型的法定担保物权的留置权,在它和其他担保物权发生竞合或冲突时,留置权的效力具有最优先级;税收优先权是国家保障税收而设立的制度,设立目的是为保障税收债权的实现,其内容指由法律明文规定的对于纳税人未缴纳的税款以纳税人的部分特定财产或其所有全部财产优先受偿的权利。实务中,我国税收优先权制度在立法层面上尚不明确,当留置权与税收优先权竞合,凸显出一系列值得探讨的问题。从保护交易安全、追求公平正义的法律价值以及劳动者权益保障的角度考虑,建议对《税收征管法》第四十五条的内容做适当修改,明确留置权的效力始终高于税收优先权。

As a typical lien on the legal security interest established by China’s"Guarantee Law"and"Property Law",when it competes or conflicts with other security interests,the effect of lien prioritizes others;tax priority is a system established by the state to protect tax revenue.The purpose of the establishment is to guarantee the realization of tax credit,which means the unpaid tax of a taxpayer should be preferably paid with part of his specific property or all of his property.In practice,China’s tax priority system is still unclear at the legislative level.When the lien and the tax priority compete with each other,a series of issues worthy of discussion emerge.From the perspective of protecting the security of transactions,the legal value of pursuing fairness and justice,and the protection of labor rights and interests,it is recommended to make appropriate amendments to the contents of Article 45 of the Tax Administration Law,and make clear that the effectiveness of liens is always higher than tax priority.