Priority , essentially , belongs to the field of legal secure real right . as an old " privileged " system in the history of civil law , it reflects the legislative policy of a nation and shows the principles of law , equality , justice and uprightness 作为私法上一项古老的“特权”制度，优先权旨在破除债权平等原则，赋予某些特殊债权以优先受偿的权利，体现了国家的立法政策，反映着法律对实质平等、公平与正义的不懈追求理念。
Lien on marine goods is carrier ' s right not to deliver but to sell the goods legally possessed under the contract of carriage of goods by sea or according to law when the freight , demurrage and contribution in general average etc . are not paid by the cargo party , and to enjoy priority in compensation with the proceeds of sale of the goods 海运货物留置权是承运人依据海上货物运输合同或法律规定所具有的对其在运输过程中所合法占有的货物，在货方不支付运费、滞期费以及共同海损分摊等费用时，不予以交付并加以处置，以及从处置所得价款中优先受偿的权利。
The pledge right of intellectual property , also called pledge right of chose in action , refers to the debtor of the third party use the transferable intellectual property as the security of debt according to the laws , and establish pledge . when the debtor cannot fulfill obligation on time , the creditor can sell on discount or by auction the intellectual property and has the priority to receive compensation 知识产权质权，亦称无体财产质权，是指债务人或者第三人依法将其可以转让的知识产权作为债务的担保，设定质押，于债务人届期不履行债务时，债权人得依法折价或拍卖、变卖该知识产权，并以其价款优先受偿的权利。
The revenue from tax has a prominent position in the market economy , the social economic realm that it involve is also very extensive , hence produce the correlation of with various right protect by the tax law and other law sections then it moderates a problem 税收是国家财政收入的重要来源,构成财政收入的绝大部分,在现代市场经济中有着举足轻重的地位。为了保障税收依法征缴,防止税收流失,各国法律都规定了多种措施,税收优先权便是其中之一,它使税收处于优先受偿的法律地位。
This article is divided into three main parts , introduction made by the first article to address the problem that our current commercial housing mortgage existence of the de jure applicability of the relevant norms , and therefore the need for the introduction of civil security system . in the first chapter , introduced to the history and evolution of the security system , the relevant provisions of civil law countries , common law mortgage system , and commercial housing mortgage on the country ' s current situation . chapter ii with the guarantee system to allow specific content to do a more detailed introduction 笔者认为让与担保的定义应对让与担保的当事人、目的、让与标的及当事人之间的法律关系作出较明确的说明并将让与担保界定为:让与担保是指债务人或第三人为担保债务人的债务,将担保标物的权利移转于债权人,于债务清偿后,标的物的权利应返于债务人或第三人,于债务不履行时,担保权人可就担保物优先受偿的制度。
