New fabrication method of unsupported anode in direct methanol fuel cell;
直接甲醇燃料电池无担载阳极制备新方法
When the concurrence of tax preconsideration and unwarranted cla im occurs,according to the public benefit feature of tax financial claim,and in or der to guarantee the function of the modern national normal operation,it is ne cessary to give its priority,and the tax financial claim should take unwarranted claim as principle.
税收债权与无担保债权竞合时,基于税收债权的公益性质,以及其保障现代国家正常运作的作用,赋予其优先权有着必要。