论关税优先权的清偿顺位

我国法律中关税优先权的定性模糊,由此导致实践操作中存在诸多困难。分析表明,关税优先权应当区分为物权性优先权与债权性优先权。在纳税人欠缴关税所涉及的特定物上,关税优先权为物权性优先权,关税应当优先于抵押权和质权而受偿;对于特定物之外的其他财产,关税优先权为债权性优先权,关税应劣后于抵押权和质权而受偿。至于医疗费用、丧葬费用、工资等,基于生存权、人道主义等特殊考虑,可以依据法律之例外在清偿关税前受偿。

On the Compensation Succession of Tariff Priority

The preseription of tariff priority in China＇s law is not elear, which leads to many difficulties in practice. Analysis shows that tariff priority shall be classified into real property priority and creditor priority. When taxpayers fail to pay tariff for certain goods, real property priority shall come first. Tariff shall be eompensated be- fore mortgage right and pledge. For other properties, creditor priority shall come first. Tariff shall be compensated after mortgage right and pledge. Medieal expenses, funeral expenses, wages ean be compensated before tariff in consideration of the right to life and humanitarianism.