摘要
房地产抵押权的对外效力包括房地产抵押权对典权、租赁权、税收优先权、行政处罚权与建设工程价款优先受偿权等权利的影响。在抵押权与典权、租赁权与行政处罚权的效力冲突中孰更应优先实现应视成立的顺序而定;在抵押权与税收优先权、建设工程价款优先受偿权关系之间,税收优先权与建设工程价款优先受偿权都优于抵押权而存在。
The external force of the real estate mortgage means the influence of the real estate of mortgage on the pawning right,tenancy,tax priority,administrative punishment right,priority of compensate received for constructing project.Which one have priority between the real estate mortgage and tenancy depends on the order of right establishment.The same as the pawn right and administrative punishment right.But under any circumstance the tax priority and the priority of compensate received for constructing project have priority.
出处
《嘉应学院学报》
2006年第4期84-87,共4页
Journal of Jiaying University
关键词
房地产抵押权
对外效力
优先权
the real estate mortgage
the external force
priority