论针对企业破产重整豁免债务的所得税课税除外  

On the Income Tax Exclusion for Bankruptcy Reorganization Exempted Debt

作　　者：范志勇 李奇 FAN Zhi-yong;LI Qi(Law School,Beijing Jiaotong University,Beijing 100044,China;Law School,Renmin University of China,Beijing 100086,China)

机构地区：[1]北京交通大学法学院,北京100044 [2]中国人民大学法学院,北京100086

出　　处：《税务与经济》2021年第6期30-37,共8页Taxation and Economy

基　　金：北京市法学会2021年市级法学研究一般课题(项目编号:BLS(2021)B008)。

摘　　要：企业所得税的征税客体范畴无法涵盖重整豁免债务的情形,重整豁免债务应被税法定性为所得税不征税收入。基于破产重整企业的税负转嫁性、量能课税原则、课税特区等不同理论视角的分析,重整企业豁免债务负担所得税的做法将违背实质正义的要求。我国税法针对破产重整程序中债务人被豁免的债务,依照债务重组的税法规则计征企业所得税,造成破产程序主体之间利益的失衡,严重影响了破产制度价值的发挥。破产重整与债务重组具有本质区别,重整豁免债务的税务处理方案的妥当设置应脱离债务重组的税法思维定式。我国税法规范宜明确将重整豁免债务列入所得税课税除外情形之中,以排除税收优惠路径的干扰。The object category of the enterprise income tax can not cover the reorganization exempted debt. Reorganization exempted debt should be defined by the tax law as non-taxable income. Based on the analysis of the reorganization tax burden transfer,ability to pay principle and special zone in the tax law from different perspectives,the practice of reorganization exempted debt burden tax will violate the requirement of substantive justice.According to the tax law of debt restructuring,the enterprise income tax is calculated and levied on the debtor’s exempted debt in bankruptcy reorganization,which leads to the imbalance of interests among the subjects of bankruptcy proceedings and seriously affects the value of bankruptcy system. Bankruptcy reorganization is fundamentally different from debt restructuring. The proper establishment of tax treatment scheme for reorganization exempted debt should be divorced from the tax law thinking pattern of debt restructuring. Reorganization exempted debt should be clearly included in the applicable circumstances of income tax exclusion in our tax legal norms and eliminate the interference of the path of tax preference.

关 键 词：重整豁免债务 重整税负转嫁 课税特区 所得税课税除外 不征税收入 

分 类 号：F810.42[经济管理—财政学]