但清盘人的优先受偿名单上,以有担保债权人如银行为先,之后是优先债权人(preferential creditor)如税务局,轮到无担保债权人时,余款所剩无几。
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Priority to construction project's creditor is the validity of preferential compensation to construction project's contractor, which definition is copied German model.
故建设工程优先权仅为建设工程承包人工程价款债权的优先受偿效力而已。
The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。
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