Firstly, the article analyzes the conception of the tax priority.
首先，分析了税收优先权的概念。
Finally, the part discusses the effectiveness arrangement of the tax priority and other creditor's rights in public law.
论述了税收优先权与其他公法债权的效力序位。
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。
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。
This section mainly introduces the basic theory of tax priority, the present situation of legislation and problems in China, discusses the need for the tax priority.
这部分主要介绍了税收优先权的基础理论，我国立法现状简介与存在问题，论述了税收优先权的必要性。
Combined with the reality of our country, this paper made a vision that concerning the reflection and improvement of the tax priority system. Thesis objective is as follow.
在此基础上，本文结合我国的现实，对税收优先权制度存在的问题进行反思并提出进一步健全完善的设想。
The article makes some consummate advice about the order between the tax priority and other correlative rights, and the public show, the applied scope and the term of the tax priority.
本文对税收优先权与相关权利的序位安排，税收优先权的公示、适用范围与行使期限提出了一些完善建议。
The same as the pawn right and administrative punishment right. But under any circumstance the tax priority and the priority of compensate received for constructing project have priority.
在抵押权与税收优先权、建设工程价款优先受偿权关系之间，税收优先权与建设工程价款优先受偿权都优于抵押权而存在。
Sharply cutting budget deficits has been the priority—hence the tax rises and spending cuts.
大幅削减预算赤字已成为重中之重——因此就有了增加税收和削减支出。
He said: "My priority is to try to reverse the increase in national insurance because it is a tax that affects the vast majority of people in Britain."
他说：“我的优势就是改变国民保险的增长，它是影响大多数英国人的一种税负。”
One priority is to raise the retirement age, which would boost tax revenues (as people work longer) and cut future pension costs.
最先要做出的决定就是提高退休年龄，如此便能增加税收（因为人们的工作时间变长了）以及削减未来养老金的成本。
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。
Through research on defining explicitly recognized standards and taxation method of tax priority to make clear of the effect conflict between tax priority claims and other related claims.
论文的研究目标是通过研究明确税收优先权产生时间的认定标准与方法，理清税收优先权与其他相关债权的效力位序问题。
This is particularly reflected in the generated time of tax priority, and it has a lot of controversy and disputes in effect conflict between tax priority claims and secured claims.
这主要表现在税收优先权的产生时间以及税收优先权与担保债权效力位序冲突等问题上存在诸多的疑惑与争议。
The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。
The last one studied the effect conflict between tax priority claims and priority of private law.
最后分析了税收优先权与私法优先权的效力位序。
The establishment of taxation priority involves how to coordinate the relations between tax law and different sorts of rights protected by other laws.
税收优先权制度的设立，涉及到如何考量税法与其他法律部门所保护的各种权利的相互关系，以及如何协调这种关系等问题。
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。
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。
The farmers bemoaned that Aquino gave the impression that he is endorsing the tax adjustment when the proposal was included in one of the 13 priority measures that he wants passed by Congress.
烟农们抱怨，阿基诺给人的印象是，在提税提案被列入他希望国会通过的13项优先给与考虑的措施之一的时候，他赞成对税率进行调整。
The direction, conditions and methods to be followed and implemented of urban and rural tax integration of China are becoming the top priority both theoretically and practically.
城乡税制一体化的方向、条件和实施步骤便成了目前需要解决的理论和现实问题。
The purpose of the paper is to provide the theory that can be enforced of tax priority for reference and promote the perfection of the law of the tax's legislation.
本文目的在于为税收优先权在实践中的运用提供理论考，并对税收立法的完善提供一些建议。
The priority project that this role will be focused on initially is the implementation of the China Tax Knoweldgebase.
本职位最主要的职能是对于整个中国税务部知识基地的执行工作。
Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.
第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。
Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.
第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。
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