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台州市两家破产航运企儿欠缴规费的偿还率仅在20％左右。另有一家航运企业也向法院申请破产。法院在清算时，将规费列入破产债务．区放在流动资金同一偿还序列．即现《破产法》（试行）中的第三序列．而国家税款列为第二偿还序列。对此．笔者有如下意见：现资的偿还应与国家税?
Two bankruptcy shipping enterprises in Taizhou owed fees paid only about 20%. Another shipping company filed for bankruptcy with the court. The court included the fee in the bankruptcy debt at the time of liquidation. District on the same liquidity repayment sequence. This is the third sequence in the Bankruptcy Law (for Trial Implementation). While the national tax is listed as the second repayment sequence. This. The author has the following opinion: The repayment of current capital should be with the state tax?