优先债权

所以，高质量公司应该选择债券融资，低质量的公司应该选择银行拥有短期、优先债权，一般债权人只拥有次级、长期债权的混合融资结构。

Therefore , the high quality firms should choose bonds finance ; the poor quality firms should choose mixed finance with the bank owning senior and short-term debt , the common creditor only possessing junior and long-term debt .

因此，在其他因素一定的情况下，企业筹资应优先考虑债权资本。

Therefore , business enterprise should give debt financing a prior role under the certain circumstance that other factors are certain .

中国目前广泛流行“股权融资偏好”的观点，即股权融资优先于债权融资。

In China , a popular viewpoint is the preference of equity financing , that is , equity financing is prior to debt financing .

在破产清偿程序中，划拨土地使用权与其地上建筑物依法成为担保财产，抵押权人有权用其优先实现债权。

In bankruptcy proceedings , the usufruct of allotted land and buildings become mortgaged property , the mortgagee have the priority to achieve their claims .

物权与债权并存时，物权优先于债权实现，这是物权法的一项原则，但该原则并不是绝对的，特种债权可优先于物权实现。

It is an principle in real right law that when real right and obligatory right exist simultaneously , real right has priority , bui it isn 't absolute because special obligatory right can be realized prior to real right .

现代资本结构理论表明，公司的融资结构确实影响公司价值，公司的融资顺序应遵循优序融资理论，即留存收益优先，债权融资次之，外部股权融资最后。

The modern capital structure theory shows that a company 's financing structure does affect its value , so firms usually raise their finance in pecking order : retained earning refinancing , debt financing , and then external equity financing .

税收优先于普通债权，法律另有规定的除外；

Two , tax is prior to common creditor 's rights , except that law otherwise regulates .

在破产程序中，消费者的人身损害赔偿之债应当优先于劳动债权、政府债权和有担保债权获得清偿。

In insolvency proceedings , claims for personal injury compensation of consumers should be given priority , compared with claims for work , claims of government and secured claims .

工资债权作为一种保障社会个体基本生存需要的债权，大多数国家均赋予其特定的效力，即优先于普通债权，甚至优先于担保物权受偿。

In practice , tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on .

然而，如果将税收法律关系置于债的关系中去研究就会发现，无论从理论基础、法律依据还是实际操作等方面，都很难得出税收应当优先于一般债权的结论。

If you research on the tax law relations from the credit relations ' perspective , you would find that it is very hard to conclude that tax right is of priority over the general right of credit , whether based on theory , law , or practical operation .

其次阐析了税收优先权与公法债权的效力位序。

The second one describes the tax effect of priority and public law claims .

人身性债权优先于财产性债权的法理分析

Law Analysis on the Person Creditor 's Rights Prior to the Wealth Creditor 's Rights

论民法上的优先权论破产债权

On Bankruptcy Creditor 's Rights

后者是指作为准物权的水权效力优先于水合同债权以及其他涉水债权。

The outer priority of the water-right means its force comes first before the water-debt right and other debt right has something to do with the water .

船舶优先权担保的债权债权人放弃物的担保的，保证人在债权人放弃权利的范围内免除保证责任。

Claims Secured by Maritime Lien If the creditor waives the property security , the surety shall be relieved of his suretyship liability to the extent of the creditor 's waiver .

该部分将破产人可能涉及的债权分为七类，包括担保债权、劳动债权、特别法规定的优先权、国家债权、侵权行为之债、普通债权及其他债权。

In this part , the writer classifies the claims against the bankrupt into seven kinds , including the secured claims , claims of laborers , preferred claims provided by special laws , government claims , claims for tort damages , common claims and other claims .

约定优先购买权仅有债权效力，法定优先购买权具有物权性质的效力，但应受到第三人善意取得制度、不动产物权登记效力的限制，以保护善意第三人的利益。

Promissory prior call has only obligatory right effect while legal prior call has the validity of real right , which also be limited by the third person acquiring system and estate real right registration validity in order to protect the equity of the third person in good will .

其依法享有优先受偿权者，为优先重整债权；

All rights with preference for repayment according to law shall be preferred rights of creditors in reorganizers ;

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。

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 .

但承包人优先受偿权制度因在我国缺乏登记制度的支持，且实务中主要用于保护建筑工人的工资，故不应认为优先权随债权转移。

Priority of the Contractor , but in our system because of the lack of support for the registration system , and the practice is mainly used to protect the wages of construction workers , so that the priority should not be transferred with the claims .