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【单选题】
下列符合税收优先的规定是( )
A.
税务机关征收税款，税收优先于无担保债权
B.
纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押之前的，抵押、质押权应当优先于税收执行
C.
纳税人欠缴税款，同时又被行政机关决定处以罚款的，罚款优先于税收所得
D.
纳税人欠缴税款，同时又被行政机关没收违法所得的，没收违法所得优先于税收
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