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新的《中华人民共和国税收征收管理法》（以下简称新《征管法》）为解决我国现实经济中严重存在的欠税、逃税问题，第一次明确提出了税收优先原则，这对于保障国家税收收入，对于纳税人正确履行纳税义务，对于税务机关依法履行征收税款的职责都具有重大的现实意义。新《征管法
The new Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “New Collection and Management Law”) addresses the serious tax and tax evasion problems in the real economy of our country. For the first time, it clearly sets forth the principle of tax priority. Income, for the taxpayers to properly fulfill their tax obligations for the tax authorities to perform their duties to collect taxes are of great practical significance. New "collection and management law