论骗取出口退税款的破产清偿顺位  

The Sequestration Order in Bankruptcy Cases of Swindling Export Tax Refund

作　　者：范志勇[1,2] Fan Zhiyong

机构地区：[1]中国人民大学法学院 [2]中国人民大学破产法研究中心

出　　处：《交大法学》2019年第2期147-164,共18页SJTU Law Review

基　　金：国家社会科学基金2014年度一般项目"破产法视野中的财税问题研究"(项目编号:14BFX178)的阶段性成果

摘　　要：债务人因骗取出口退税款将承担行政处罚责任与刑事责任。税务机关、司法机关在其破产程序中一般享有追缴金、行政罚款、刑事罚金请求权。追缴金本质上为已入库税款。针对债务人设立专用退税账户接受税务机关退税划拨的情形,税务机关可以通过行使专户中的取回权实现追缴金的受偿。在退税款与债务人其他财产混同的情况下,税务机关在债务人破产程序中主张追缴金请求权的性质为公法不当得利请求权,应当选择归入税收优先权的序列在债务人破产财产中受偿。对于债务人破产程序中的行政罚款、刑事罚金适宜作为劣后债权进行清偿。在破产程序结束后,无法受偿的行政罚款、刑事罚金部分应当依法获得免除。The debtor will bear the responsibility for administrative penalties and criminal liability for fraudulently obtaining export tax refunds.The tax authorities and judicial organs generally enjoy the right to claim recovery sum,administrative fines and criminal fines in the bankruptcy proceedings.The recovery sum is essentially the warehousing tax.With regard to setting up a special tax refund account for the debtor to accept export tax rebates from the taxation authority,the taxation authority can realize the recovery sum by exercising the right of recall in the special account.Under the circumstances that the tax refund is intermixed with other assets of the debtor,the nature of the right by tax authorities to claim for recovery sum in the bankruptcy proceedings is the unjust enrichment in public law,and the sequence of tax priority should be chosen to be paid in the debtor’s bankruptcy property.The administrative fines and criminal fines in the bankruptcy proceedings of the debtor are suitable for repayment as subordinate credit.After the bankruptcy proceedings are concluded,the part of the administrative fines and criminal fines that cannot be repaid shall be exempted according to law.

关 键 词：骗取出口退税 追缴金 取回权 税收优先权 劣后债权 刑事罚金免除 

分 类 号：D922.291.92[政治法律—经济法学] D924.3[政治法律—法学]