【正文】
rust accounts for export tax refund 國(guó)稅局 State Administration of Taxation 果園、樹(shù)林 Orchard, wood 林業(yè)局 Forestry Administration 公路橋梁、公路隧道、公路渡口、高速公路收費(fèi)權(quán) Highway bridges。 low efficiency in registration, asymmetric registration information 抵押、質(zhì)押物類型 Pledge, impawn 登記部門 Register authority 抵押、質(zhì)押物類型 Pledge, impawn 登記部門 Register authority 土地使用權(quán) Use property of the land 國(guó)土資源管理局 Municipal Bureau of State Land and Resources 漁業(yè)船舶 Ships for fishing 漁政漁港監(jiān)督管理局 Administration of Fishery Administrative 城市房地產(chǎn)、鄉(xiāng)(鎮(zhèn))企業(yè)廠房 Plant of city real estate, township enterprises 房產(chǎn)管理局 Real Estate Administration Bureau 民用航空器 Civil aircraft 民用航管理部門 Ministration of Civil Aviation 企業(yè)設(shè)備、原輔材料、產(chǎn)品或商品等 Equipment, raw material, products and merchants 工商行政管理部門 Administration for Industry and Commerce 非企業(yè)所有機(jī)械設(shè)備、牲畜等生產(chǎn)資料;農(nóng)村私有房產(chǎn)、家具、家用電器、金銀珠寶及其制品等生活資料 Production material (equipment and machinery not owned by enterprises, animals)。 Check and verify of the registration information. ? 問(wèn)題: Problem: 登記機(jī)關(guān)不統(tǒng)一,登記時(shí)間長(zhǎng)、效率低,登記信息不共享等。例如:建筑工程款的優(yōu)先權(quán)等。 The system of floating mortgage 四、中國(guó)抵押制度的評(píng)判:現(xiàn)狀和問(wèn)題 (續(xù)一) Comment of China mortgage system: current status and problems (Cont’d) ? (二)優(yōu)先權(quán)規(guī)則 The rules of priority right ? 法定優(yōu)先權(quán)優(yōu)于擔(dān)保物權(quán); statutory priority right superior to security interest in property ? 法定擔(dān)保物權(quán)優(yōu)于約定擔(dān)保物權(quán) statutory security interest in property superior to contracted security interest in property ? 已登記的擔(dān)保物權(quán)優(yōu)于未登記的擔(dān)保物權(quán)。s Republic of China ( 2) 《 物權(quán)法 》 Property Rights Law of the People39。s Republic of China ? 其它法律、法規(guī)、規(guī)章及相