我国在2001年修订的《中华人民共和国税收征收管理法》中正式确立了税收优先权制度,该项制度最主要的问题是效力冲突。本文论述了效力冲突中最为重要的两个方面,即税收优先权内部的效力冲突以及税收优先权和私法债权的效力冲突,并提出了解决方案。 China revised the “Tax Administration Law of the People’s Republic of China” in 2001 and formally established the tax priority system. The most important issue of this system is the conflict of effectiveness. This article discusses the two most important aspects of effectiveness conflicts, namely the conflict of effectiveness within the tax priority and the conflict of effectiveness between the tax priority and the private law claims, and puts forward solutions.