债权

But in the guarantee of tax revenue we can use these ways: guarantee, mortgage, hypothecate, lien.

本文的第三章主要论述了税收债权的优先权制度。

The paper proposed the corresponding countermea- sures on the hypothecate in the valuation of non-performing financial assets.

本文针对金融不良债权评估中涉及担保的几个问题，提出了相应的对策，供业内人士共同探讨。

The debtor or the third party described in the previous paragraph is the pledger; the creditor is the pledgee and the transferred movable property, hypothecated assets.

前款规定的债务人或者第三人为出质人，债权人为质权人，移交的动产为质物。

If the pledger refuses to provide guarantee, the pledgee can auction or sell off the hypothecated assets and use the proceeds, with the agreement of the pledger, to clear off the guaranteed creditor's rights or have the proceeds deposited with a third party agreed upon by the pledgee.

出质人不提供的，质权人可以拍卖或者变卖质物，并与出质人协议将拍卖或者变卖所得的价款用于提前清偿所担保的债权或者向与出质人约定的第三人提存。

Article 71 When the deadline of the creditor's rights expires and the debtor pays off the debts, or when the pledger pay off the guaranteed creditor's rights ahead of the deadline, the pledgee shall return the hypothecated assets.

第七十一条债务履行期届满债务人履行债务的，或者出质人提前清偿所担保的债权的，质权人应当返还质物。

Hypothecation guarantee,featuring as its special construction of regulation,takes a great important position in claim guarantee system.

抵押担保以其独特的制度构造，在债权担保体系中地位至为显赫，是世界各国担保法规定的重要担保方式。

The author thinks the bill hypothecation is bill act, so bill hypothecation should have the character of the bill act.

票据质押法律特点也是其与一般债权质押的不同之处。

Canada is building bases to counter Russian claims on the melting Arctic icecap, parts of which are also claimed by Norway, Denmark and the US.

加拿大是建设基地，以对付俄罗斯的债权熔化北极冰帽，零部件，其中还声称，由挪威，丹麦和美国。

The harmful creditor 's rights may emerge when environmental protection funds were invested because of the imperfective system.

环境保护基金在投资中由于体制等方面的原因会产生不良债权。

Firstly, the paper discusses immovable property incumbrance concept, and characters, emphasizing on high limit field use of immovable property guaranty resource.

本文首先从理论层面界定不动产担保物权的概念、性质，重点介绍不动产担保物权用益化、债权化、证券化、期权化的可行性，为拓展不动产担保物权形式，最大限度地利用不动产担保物资源，提高不动产担保制度运行效率及效益，进行了有益的深度探讨。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐