Pledge on charging right has priority of payment, which is the most important effect of impawn.
2
第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。
Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.
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