其次，代位权的优先受偿性分析。
Secondly, analyze that the right of subrogation is discharged firstly.
相关法规规定了代位权的构成要件。
Relevant law stipulates the important conditions of the subrogation.
第二部分债权人代位权的特点与功能。
The second part discusses the characteristics and functions of creditor's subrogation.
海上保险代位权制度应予以修订和完善。
Stipulations concerning subrogation in marine insurance should be revised.
代位权人直接受偿并不违背债权平等原则。
Subrogator's right to discharge directly does not violate the claim on the principle of equality.
海上保险代位权的法律属性为债权的法定转移。
The right of subrogation in marine insurance is, in essence, the statutory assignment of creditor's rights.
保全债权是债权人代位权制度的基本价值取向。
Creditor's rights preservation is the fundamental value tropism of the creditor's subrogation system.
其次，保险代位权是道德危险调控的有效手段。
Second, subrogation can reduce the happening of moral risks.
对于代位权制度，还有需要进一步完善的必要。
Regarding generation of position power system, but also has the necessity which the need further consummates.
本规定并不限制或者削弱任何基于其他关系的代位权。
This provision does not limit or impair any right of subrogation arising from any other relationship.
因此，对保险代位权的研究具有重要的理论与现实意义。
So, research on the Right of Insurance Subrogation has profound theoretical basis and vital practical significance.
债权人代位权制度是大陆法系国家一项重要的民法制度。
System of right of subrogation of creditor is an important civil system in the countries of continental law system.
因此，有必要对债权人代位权的有关问题作进一步的探讨。
Therefore, it is necessary to have further discussion about relevant issues of the creditor's subrogation and restructure creditor's subrogation of our country.
代位权诉讼中涉及债权人、债务人及次债务人三方当事人。
Tripartite litigants of creditor, debtor and subordinate debtor are involved in subrogation proceeding.
债的保全，其方法有二：债权人的代位权和债权人的撤销权。
There are two ways to the attachments of debts: the creditor's rights of subrogation and abandonment.
代位权是债权人为了保全自己的债权而享有的一项法定权利。
Subrogation is a legal right the creditor enjoys in the protection of his own rights.
然而，这一新的代位权制度的出现，也伴随着一些新的问题。
However, the appearance of this new system of subrogation also has some new problems followed with.
第三问题是抵押权的物上代位权的规定是否适用于船舶物权。
The third question is whether the provision of real subrogation of mortgage can be applied to the mortgage of ship.
债权人代位权制度源于古日尔曼法，始确认于《法国民法典》。
Obligee's right of subrogation is stemmed from ancient Teutonic law and was first acknowledged in France Civil Code.
本文共分五个部分，围绕债权人代位权的效力进行阐释与论述。
The thesis is composed of five parts which is armed at discussing the legal effects of creditor's subrogation.
本文将着重系统研究我国的债权人代位权制度，并提出自己的观点。
The article studies the system of creditors subrogation in China and puts forward Suggestions to perfect such system.
[摘要]实现保险代位权价值之关键在于确定保险代位权的行使对象。
Abstract: to determine the target objects for exercising the insurance subrogation right is the key to realizing the value of this right.
正确分析把握代位权制复杂性的表现形式，是提高实务操作水平的前提。
It is the prerequisite of improving practical operation to analyze and grasp the complexity of subrogation rights.
并且税收代位权的行使范围以纳税人欠缴的税款为限，不应包括滞纳金。
And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes, not including taxes.
我国新《税收征管法》是在《合同法》的基础上，规定了税收代位权制度。
Based on Contract law, the new law of Taxation Management has established the system of Tax Subrogation.
当某一债权人已行使代位权后，其他债权人不得就同一权利再次行使代位权。
When a creditor subrogation already exercise after the other creditors may not just the same right again subrogation exercising.
民法债的保全当中规定了两种制度，第一个就是代位权，另一个就是撤销权。
There are two systems in the Debt's protection in the Civil Law, one is subrogation right, and the other is cancel right.
代位权诉讼的标的包括债权人代位权主张和债务人与次债务之间的法律关系。
The object of litigation according to the right to subrogation includes the creditor's claim to the right to subrogation and legal relations between the debtor and the subordinate debtor.
代位权诉讼的标的包括债权人代位权主张和债务人与次债务之间的法律关系。
The object of litigation according to the right to subrogation includes the creditor's claim to the right to subrogation and legal relations between the debtor and the subordinate debtor.
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