论税收破产债权在破产清算程序中的行使  

On the Exertion of Tax Creditor＇s Rights in Bankruptcy Liquidation

作　　者：石纪虎[1] 孙创前 Shi Ji-hu;Sun Chuang-qian

机构地区：[1]湖南铁路科技职业技术学院,湖南株洲412006

出　　处：《湖南铁路科技职业技术学院学报》2017年第2期66-69,56,共5页Vocational Education Research on Rail Transit

摘　　要：在破产清算程序中，税务机关可以向债务人（破产企业）所主张的权利并不必然是税收破产债权。税收破产债权作为破产债权的一种，税务机关应当依法申报，人民法院和破产管理人有义务告知税务机关及时申报税收债权。税收债权作为公法债权不包含处分权能，不能如同私法（民事）债权人一样，行使表决权。税收债权与担保债权的优先受偿顺序，根据成立时间确定，成立时间在先者首先受偿。税收债权在没有法律特别规定的情形下，优先于普通债权受偿。In the process of bankruptcy liquidation, the rights that the tax authorities can claim to the debtor （bankrupt enterprise） are not necessarily the bankruptcy tax claims. As a kind of bankruptcy, creditor＇s rights, the tax authorities shall declare them according to law, and the people＇s court and the bankruptcy administrator shall have the obligation to inform the tax authorities to declare the tax claims in a timely manner. As a public law creditor＇s rights, tax creditor＇s rights do not include the power of punishment, and can not exercise the right to vote, just like private law （Civil） creditors. The order of priority of tax creditor＇s rights and secured creditor＇s rights shall be determined according to the time of establishment. In the absence of special provisions of the law, the creditor＇s right of tax payment shall be given priority over the ordinary creditor＇s rights.

关 键 词：税收破产债权 税收债权申报 普通债权 破产撤销权 

分 类 号：DF411.92[政治法律—经济法学]