担保债权

劳动债权与有担保债权在破产法上的清偿顺位安排

Orderly Arranged Discharge on Claim of Labor and Secured Claim in Bankruptcy Law

论税收优先权与无担保债权的竞合

In Case of Guarantee On the Concurrence of Tax Preconsideration and Unwarranted Claim

表观电荷及其激发的场论税收优先权与无担保债权的竞合

Apparent Charge and its Field On the Concurrence of Tax Preconsideration and Unwarranted Claim

在最高额抵押权时，抵押权人必须证明被担保债权存在。

To achieve maximum mortgage , mortgagee must prove the existence of secure claims .

第三部分：税收优先权与无担保债权的效力位序。

Part III : Research on effect conflict between tax priority and unsecured claims .

应收账款作为债权，存在清偿期限，与被担保债权的清偿期可能不一致。

As a debt , the duration between receivables and principal debt may be different .

重整计划对有担保债权的限制；

Restriction from the reorganization plan ;

优先受偿性不是抵押权的属性，而是抵押权担保债权的效力。

The priority of claim is not the property of mortgage but the validity of security of mortgage .

专利质权就是以专利的价值，担保债权受优先清偿的价值权。

Patent pledge means that the discharge privilege of debt is guaranteed by the value of the patent .

最高额抵押所担保债权的范围应该进一步明确，应包括本金及其利息、违约金、损害赔偿金。

The secured claims range of the maximum mortgage should include principal , interest , delay interest and penalty .

第二，优先性。是指税收债权与其他债权同时存在时，税收债权优先于一般无担保债权，甚至优先于比它设定在后的抵押权、质权、留置权。

Tax collection shall have priority over right to mortgage , right of pledge and lien happened after it ;

在我国现阶段经济形势下，动产抵押在担保债权和融通资金方面有一定的现实意义。

In our present economy , chattel mortgage has practical significance about guaranteeing creditor 's rights and mixing money together .

因其对于债权人具有担保债权及便利请求的功能，又能实现债务人责任的公平分担，在现代各国民法典中都有详细的规定。

Because of its great importance to creditors and debtors , it isin detail regulated in the modern civil law code .

破产法上的劳动债权具有优先权的属性，其与担保债权在破产清偿顺序上存在冲突。

Labor claims in bankruptcy law have the quality of priority , which conflicts with secured debts in bankrupt order that discharges .

人民法院对有财产担保债权和无财产担保债权的申报，应当分别登记。

The people 's court shall register separately claims that are secured with property and claims that are not secured with property .

此外，第二部分还介绍了国外破产法上有担保债权的分类。

In the second part the author also introduces the classification of " secured claims " in the insolvency law of foreign countries .

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 .

企业动产抵押后，该动产价值大于所担保债权的，其余额部分可以再次申请办理抵押登记。

After the mortgage registration of the enterprise chattel , if the value of the chattel mortgaged exceeds the debt secured , the excessive part can be further mortgaged .

当事人设定功能性物权的根本目的是利用物的基础性权利（如所有权）来担保债权的实现。

The basic purpose of creating the functional right of things is to guarantee the realization of creditor 's right through the exercise of basic rights ( such as ownership ) .

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 .

融资融券强制平仓规则的价值追求应定位为保障证券公司担保债权顺利实现的同时兼顾投资者合法权益的保护。

The value of the forced liquidation rules of margin trading should be targeted for protecting the secured claim realize smoothly , and protecting the legitimate rights and interests of investors at the same time .

和解债权人是指人民法院受理破产申请时对债务人享有无财产担保债权的人。

The term " creditor covered by the settlement " means a party that , at the time the people 's court accepted the bankruptcy petition , held a claim not secured by property against the debtor .

第一部分在吸收各国立法例的先进经验的基础上，结合我国的立法实践，就重整中有担保债权问题在以下八个方面提出了立法建议：债权的申报；

In the first part , by absorbing the advanced experiences of foreign insolvency law and integrating the legislative practice in our country , the author brings up some suggestion in the following eight aspects : declaration of the claims ;

而人身保险单（主要是人寿保险单）在投保人交付一定期限的保险费后，开始享有现金价值，此时的保险单不丧失价值，因此在担保债权的实现上具有可靠性。

When the applicant has consigned the insurance premium of certain term , life insurance policy has begun enjoying the cash value , and has the non-forfeiture value . Therefore , the realization of the warranted obligation has become reliable .

第一部分别除权概述，介绍了别除权的概念与特征、别除权与有财产担保债权的关系、别除权与破产债权的关系、别除权的行使与破产程序的关系。

The first section deals with the concept and features of exemption rights , the relations between exemption rights and security credit , the relations between exemption rights and credit of bankrupts , and relations between the exercise of exemption rights and procedures of bankruptcy .

作为消灭债权的一种手段，抵销制度的功能有二：一是简便债之清偿；二是在债务人资力不足的情形下担保债权的实现。

As a means of exterminating debt , set-off system has two functions : first , it can simplify liquidation of debt , second , it can guarantee to realize the creditor 's rights in case the debtor 's financial strength is not strong enough .

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 .

权利抵押权以价值为核心，并不直接支配物，将用益物权、准物权作为权利抵押权的客体，以它们的交换价值来担保债权，也是对物（资源）间接利用的一种方式。

Right hypothec regard value as core , control thing directly , usufruct , allow real right regard object , right of hypothec as , it is a way to utilize indirectly to the thing ( resources ) too to assure creditor 's rights with their exchange value .

海上货物留置权所担保的债权

On the Debt Secured by Cargo Lien by Sea

我国破产法采用英美法系的说法，亦称之为有财产担保的债权。

Bankruptcy law adopted common law have argued that as a proprietary secured claims .