Tax collection shall have priority over right to mortgage right of pledge and lien happened after it ;

第二，优先性。是 指 税收 债权 与 其他 债权同时存在时，税收债权优先于 一般无 担保债权，甚至优先于比它设定在后的抵押权、质权、 留置 权。

If the amount of tax payable is paid after the goods or commodities have Been impounded the tax authorities must immediately remove the lien and return the impounded commodities or goods to the entity or individual .

扣押后缴纳应纳税款的， 税务机关必须立即解除 扣押，并归还所扣押的商品、货物