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 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.

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第三部分对股权转让的程序进行了论述，对其他股东的通知、优先购买权的行使期限、同等条件确定等问题是本部分的重点。

Part three: Studying on the procedure of transference, especially the notice to other existing shareholders, the period of the right of preemption and the definition of the same condition.

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公司还延长了赫德行使购买775,000股惠普股票期权的最后期限。

The company has also extended the deadline for exercising an option to buy up to 775, 000 HP shares.

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