税收优先权法律冲突检视  

On the Legal Conflict of Tax Priority

作　　者：王一鹤[1] WANG Yihe

机构地区：[1]北京化工大学文法学院

出　　处：《税务研究》2020年第11期83-88,共6页

基　　金：教育部人文社会科学研究规划基金项目“‘一带一路’建设中人民币跨境流通法律问题研究”(项目编号:18YJA820031)的阶段性研究成果。

摘　　要：《税收征管法》规定了税收优先权的三个层次,其中第二层次税收优先于其后设立的担保物权的规定与《企业破产法》关于税收在破产财产清偿中的顺序存在直接冲突,且与担保物权法律规定本身也存在一定冲突。税款发生时间早于质权或留置权的,税收应当先于质权、留置权执行,因质权人、留置权人有权与债务人达成折价协议,则税务机关难以向质权人.留置权人主张权利,进而造成税收优先权被虚置的情形。在税务机关统一征收社会保险费后,社会保险费与税收在征收依据、缴纳时限方面存在差异,税收优先权与社会保险费优先权的顺位一致性方面存在冲突。建议取消税收在时间条件下优先于担保物权的规定,与《企业破产法》保持一致,亦可考虑规定税收优先于担保物权的法定情形,即纳税人不存在资不抵债或不能清偿到期债务情形时,经公告的税款可以优先于其后设立的担保物权。There are three levels of tax priority stipulated in the Law of the PRC on the Administration of Tax Collection,among which the second level of tax has priority over the subsequent secured property rights,which directly conflicts with the order of tax in the liquidation of bankruptcy property in the enterprise bankruptcy law,and there is also a certain conflict with the legal provisions of secured property rights itself.If the tax occurs earlier than the pledge or lien,the tax should be executed before the pledge or lien.Because the pledgee and the lien holder have the right to reach a discount agreement with the debtor,the tax authorities are difficult to claim the rights from the pledgee and the lien holder,thus resulting in the situation that the tax priority is void.After the tax authorities collect the social insurance charges,there are differences between the social insurance charges and the tax in the basis of collection and payment time limit,and there is a conflict between the priority of tax and the priority of social insurance charges.It is suggested to abolish the stipulation that the tax takes precedence over the secured property rights under the time condition,which is consistent with the enterprise bankruptcy law.In other words,when the taxpayer is not insolvent or unable to pay off the due debts,the declared tax can take precedence over the secured property rights established later.

关 键 词：税收优先权 破产清偿 留置权 担保物权 社会保险费 

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