稅捐優先權的分類及其與抵押權間的次序

The Classification of Tax Liens and the Rank of Tax Liens & Mortgages

稅捐優先權爲公法上的擔保物權，而其法理依據在於稅捐的「公益性」、「無選擇性」與「無對價性」。「稅捐優先權的分類」以及「該分類與抵押權間的次序關係」是本文論述的重點，這也正是我國過去文獻較少詳盡探討者。本文認爲：稅捐優先權可分爲「一般優先權」與「特定優先權」，例如所得稅、營業稅、贈與稅爲一般優先權。土地增值稅、地價稅、房屋稅、關稅、貨物稅爲特定優先權。稅捐優先權中，屬於特定優先權者，其次序優先於抵押權；屬於一般優先權者，其次序劣後於抵押權。

A tax lien is a right in rem in public law. The bases of a tax lien are the characteristics of public interest, non-choice, and non-consideration of tax. 'The classification of tax liens' and 'the rank of tax liens & mortgages' are the key points in this thesis. These are what the past articles explore less. Tax liens can be divided into 'general liens' and 'particular liens.' For instance, income tax liens, business tax liens, and gift tax liens are general liens. Land value increment tax liens, land value tax liens, house tax liens, customs liens, and commodity tax liens are particular liens. Tax liens belonging to particular liens have priority over mortgages. Tax liens belonging to general liens shall be postponed to mortgages.