论税收与担保物权之清偿顺序

A Discussion on the Repayment Order between Tax and Guarantee Property Right

《税收征管法》第四十五条规定先发生的税款优先于其后成立之担保物权，这一规定有碍于交易安全与交易效率，并将对行政执法效率产生消极影响，交易安全亦代表了一种公共利益，应予保护。《税收征管法》相关规定应予修改。

According to the regulations set by item 45 in Taxation Act, the tax collected previously is superior to the guarantee property right happened thereafter. I hold that this regulation is against the security and efficiency in trading, and it has a negative effect on the efficiency in the administrative execution of law. Trading security represents a kind of public interests, and hence should be protected. So in this paper I propose that some relevant regulations in Taxation Act should be amended.