Four, four situations should be distinguished in harmonizing the effect conflict between the tax priority and civil law priority.
协调税收优先权与私法优先权的效力冲突，应分四种情况区别对待。
In our country, The principle of law priority has already been used and reflected, but its supervision mechanism has a great deal of disappearances and deficiencies. So, we demand urgently...
在我国，法律优先原则已得到运用与体现，但监督机制存在诸多缺失与不足，亟待进一步改进和完善，以充分发挥该原则在我国行政法治实践中的应有作用。
Another priority is to improve standards of boat construction for the safety of fishers, and to make sure those standards are incorporated into law.
另一个优先重点是为了渔民的安全提高渔船建造的标准，并且确保将这些标准纳入法律。
Provision 286 of the Contract Law in China establishes a brand new system of the priority right to be repaid related with construction.
我国《合同法》第286条在建设工程合同领域确立了一项崭新的制度——建设工程承包人优先受偿权制度。
Being an official system proclaimed in Criminal Law, the probation system is given the priority in practice, thus the awkward position of suspend judgment is confirmed.
缓刑是刑法中明文规定的制度，在审判实践中通常会被优先适用，由此也印证了审判实践中暂缓判决的尴尬处境。
The wage priority is priority of claims of payment by workers for accorded work directly provided by law, on the general property of the debtor.
工资优先权是指根据法律的直接规定，劳动者因从事劳动而获得相应的报酬请求权，就债务人的一般财产享有优先受偿的权利。
The property is the basic right of lives of economy. After forcefully protected by law, it has the efficacy of domination, priority, uniqueness and recourse.
物权是社会经济生活中最基本的财产权利，当它获得法律的强力保护后即具有了支配性、优先性、排他性、追及性等效力。
In ruling a country, Chinese advocates the priorities are emotion, reason and law. Emotion is at the first priority, which may be from this chapter by Chuang Tzu.
中国人在国家治理上倡导情理法，将情放在优先的位置上，这种想法大概就是出自庄子的这篇论述吧！
As a concept, Civil Priority was described by some common law-series country such as French and Japan.
民事优先权作为一个概念，在一些大陆法系国家如法国、日本为法律所规定。
Our Securities Law establishes priority principle of civil liability but short of self - operative.
我国证券法确立了民事责任优先的原则，却缺乏可操作性。
Creatively using the law of 'efficiency in priority and fairness in consideration 'is the guarantee to further solve the problem of the wide gap between the rich and the poor.
创造性地运用“效率优先，兼顾公平”原则，是我们进一步解决贫富差距悬殊问题的根本保证。
New Bankruptcy Law adopts the method of severance to deal with the conflict between wage priority and security interest.
新的《企业破产法》针对工资优先权与担保物权的冲突，采取了“分界式”的处理方式。
Civil priority is the kind of right that when many civil rights with different types in the same property become concurrent, the law directly regulates specific civil right to exercise in prior.
优先权是指就同一财产上存在不同类型的若干民事权利发生竞合时，由法律直接规定特定的民事权利优先行使的权利。
Before granting the subrogation of priority of claim to Chinese deposit insurance agencies, we need to harmonize this new system with the "Commercial Bank Law" and the "Bankruptcy Law" of China.
我国有必要借鉴美国的立法经验，赋予我国存款保险机构以代位受偿优先权，但还需要与我国现行的《商业银行法》和《破产法》相协调。
The word "priority", in term of civil law , is mean that the priority in compensation that the claimants of certain special finanecial claim enjoys on the part or all of the debtor's property.
民法上的优先权，是指由法律直接规定的，由特种债权的债权人所享有的，就当事人的财产优先受偿的担保物权。
Compared with the last tax levy management law, the new one adds many new contents, one of which is the system of the tax priority.
与原税收征管法相比，新税收征管法增加了许多内容，其中之一是税收优先权制度。
The basic value orientation of commercial law is the principle that give priority to efficiency with due consideration to fairness, which should be penetrated into the whole commercial law system.
商法的基本价值取向是效益优先兼顾公平，这一原则应当贯穿于包括公司制度在内的整个商法制度。
Further, the necessary of law of Property establishing priority system in our country, the guiding ideology and legislative framework in priority system legislation are discussed and approached.
进而探讨了我国《物权法》确立优先权制度的必要性以及我国优先权制度立法中的指导思想和立法框架。
But it is unfair to pay too much attention to the priority of procedure or the substantive, without taking cultural background of law and the present situation of legal system into account.
但有些提法抛开法律文化背景与法制现状，一味强调程序优先或过分坚持实体优先，有失偏颇。
After the priority system was adopted by the Tax Law, it has become an urgent problem for the Taxation department on how to apply it.
优先权制度被税法移用后，税务机关如何实现之已成为实践中急需解决的问题。
Tax revenue priority is one form of priority, while the legal relationship of tax revenue is a kind of relationship of the creditor's rights and debt obligation in the public law.
税收优先权是优先权的一种形式，但税收又是一种公法上的债权债务关系。
The focus of this paper studies the issue that which should be placed as the priority when the anti-trust law and the industrial policy conflict, and how to coordinate it.
本文研究的重点是面对反垄断法与产业政策冲突时到底是以产业政策还是以反垄断法优先适用，两者冲突如何协调的问题。
Accounting liability not only includes the obligation of the tax liability and the salary with one's priority, but also includes the contracts obligation and tort obligation in the civil law.
会计学的负债概念既包括具有优先权的税费之债和工薪之债，也包括民法的合同之债和侵权之债。
Lessees preemption right refers to the transfer of housing lessor, under the same conditions, lessee has priority to purchase the house over other people according to the law.
承租人优先购买权是指出租人转让房屋时，承租人在同等条件下，依法享有优先于其他人而购买该房屋的权利。
The article 286 in contract law prescribes the priority right to be repaid in construction project. However, its property in law is disputed fiercely.
《合同法》第286条规定了建设工程优先受偿权，然而，其法律属性存在较大的争议。
In history, the first purchase priority is completely based on law, and it also had all characteristics of property right and aimed at pursuing social policies.
从历史沿革看，最初的优先购买权完全基于法律规定而形成，具有物权的一般特征，其目的多是为了推行一定的社会政策。
In history, the first purchase priority is completely based on law, and it also had all characteristics of property right and aimed at pursuing social policies.
从历史沿革看，最初的优先购买权完全基于法律规定而形成，具有物权的一般特征，其目的多是为了推行一定的社会政策。
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