担保合同是主债权债务合同的从合同。
A guarantee contract is an ancillary contract of the principal claim-debt contract.
主债权消灭；
主债权债务合同无效，担保合同无效，但法律另有规定的除外。
When the principal claim-debt contract is null and void, the guarantee contract shall be null and void accordingly, unless otherwise provided for by law.
主债权债务合同无效，担保合同无效，但法律另有规定的除外。
Unless it is otherwise prescribed by any law, the security contract shall be invalid when the principal contract is nullified.
接着分别分析了不同税种之间以及税收主债权与从债权的效力位序。
Secondly, research the effect conflict of different types of taxes. Thirdly, explained the effect conflict between main claims of tax and secondary claims of tax.
书面形式是抵押合同的成立生效要件，抵押人、抵押权人、以自己的财产设定抵押权的第三人在主债权合同及抵押合同中皆处于不同的利益循环之中。
A mortgage contract should be concluded in writing. Mortgagor, mortgagee and the third party who set up the right of mortgage on his own property are all in different circulation of interest.
书面形式是抵押合同的成立生效要件，抵押人、抵押权人、以自己的财产设定抵押权的第三人在主债权合同及抵押合同中皆处于不同的利益循环之中。
A mortgage contract should be concluded in writing. Mortgagor, mortgagee and the third party who set up the right of mortgage on his own property are all in different circulation of interest.
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