公法债权与私法债权的冲突及受偿顺位

The Conflicts Between Public Law Claims and Private Law Claims and Their Repayment Order

本文以公法债权中的税收优先权为基点,首先厘清了公法债权的内部受偿顺位,然后讨论了税收优先权与私法债权优先权的竞合和受偿以及税收优先权与担保物权的竞合和受偿,试图从逻辑上理顺公法债权和私法债权的受偿顺位。

This article makes tax priority as a benchmark, first discusses the internal repayment order of public law claims, then discusses the concurrence and repayment between tax priority and private law claims priority and also tax priority and security interests, trying to make clear the repayment order between public law claims and private law claims in logical.