纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的【】
A.税收列后于罚款、没收违法所得
B.税收优先于罚款、没收违法所得
C.税收和罚款、没收违法所得等比例受偿
D.以上都不是
正确答案:B
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