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.
代位权是债的保全的重要方式。
The subrogation is an important method to save debt from damage .
本部分回顾了代位权制度的历史演变。
In this part we recall the historical evolution of subrogation system.
第一部分为债权人代位权的一般分析。
The first section is the general analysis on the creditor's 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.
第四章：代位权的行使范围。
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.
第三部分：代位执行与代位权的相互关系。
The third section: the relation between subrogation performance and subrogation right.
债权人的代位权，是债的保全制度的一种。
The creditor right of subrogate is one of the debt 's preserve systems.
债权人代位权制度在我国有存在的必要性吗？
The creditor's subrogation system has the necessity to exist in our country?
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.
故债务人的债务履行期未至，不发生债权人代位权。
So the debtor's debt to perform period, not to, not occur creditor subrogation authority.
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.
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.
债权人代位权制度是大陆法系国家一项重要的民事法律制度。
Creditors subrogation system is one important civil law system in civil law countries.
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.
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.
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.
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.
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