企业破产程序中的若干税收法律问题  

Some Tax Law Issues in Enterprise Bankruptcy Procedure

作　　者：张松[1] 王怡[1] Zhang Song;Wang Yi(School of Taxation,Jilin University of Finance and Economics,Changchun 130117,China)

机构地区：[1]吉林财经大学税务学院

出　　处：《税务与经济》2019年第4期89-93,共5页Taxation and Economy

摘　　要：税收立法不成熟致使我国现行税法与许多法律存在矛盾与冲突,对税收行政执法产生了一些不必要的羁绊,也对其他法律的实施带来一些麻烦,这是在新一轮税收立法中值得重视并加以认真研究解决的问题。其中,企业破产法与税法的冲突引发较多争议并受到人们的关注。解决好相关问题,需确立处理税法与企业破产法关系的基本原则;《税收征管法》确立的税收优先权遭遇企业破产程序,需分层次处理好税收债权的滞纳金、相关收费、行政罚款等不同构成部分的偿还顺位问题;此外,还需要解决税收债权人的破产程序申请权、破产管理人的税收角色承担、破产财产处置税费承担模式等相关涉税问题。Due to the immaturity of tax legislation,there are some contradictions and conflicts between the current tax law and many laws in China. It has caused some unnecessary embarrassment to tax administrative law enforcement and brought some troubles to other laws.Thus,it is worth paying attention to and seriously studying and coping with in the new round of tax legislation.Among these problems, the conflict between corporate bankruptcy law and tax law has caused more controversy and has attracted people's attention.In order to solve the relevant problems, it is necessary to establish the basic principles for dealing with the relationship between the tax law and the enterprise bankruptcy law. When the tax priority established by the Tax Administration Law is subject to the bankruptcy procedures of enterprises,it is essential to deal with payment sequences of the fine for tax overdue, related fees and administrative fines of tax debt.In addition,it is also important to solve the tax-related issues such as the tax creditor's application for bankruptcy procedures,the taxation role of the bankruptcy administrator and the taxation and liability model for the disposal of bankruptcy property.

关 键 词：企业破产法 税收优先权 破产债权的偿还顺位 税收滞纳金 

分 类 号：F0[经济管理—政治经济学]