破产重整程序中税收债权的协商与让步  

Negotiation and Concession of Tax Claims in Bankruptcy Reorganization Procedure

作　　者：汪琼欣 Wang Qiongxin

机构地区：[1]华东政法大学经济法学院,上海201620

出　　处：《行政与法》2022年第5期69-76,共8页Administration and Law

摘　　要：破产重整程序中,基于“各方让步、共同挽救”的理念,税务征收不仅要关注税收优先权,税收债权让步也应被重视。实务中,“削债”是破产重整程序的关键,各方债权人应做出让步以促进重整方案执行,但因破产法与税法之间存在冲突,税务机关囿于税收法定主义原则无法削减税收债权,而企业濒临破产又无力支付税款,导致破产重整程序陷入僵局。本文认为,应在税法与破产法的价值追求层面进行协调统一,以化解税收债权让步与税收法定原则的冲突;在比例原则、利益平衡原则的指引下设计多维度规则,为税收债权让步于破产重整提供合法性、合理性依据。In bankruptcy reorganization procedure,based on the concept of“concession and joint rescue by all parties”,tax collection should not only pay attention to tax priority,but also pay attention to the concession of tax creditor’s rights.In practice, “debt reduction”is the key to the bankruptcy reorganization procedure,and creditors of all parties should make concessions to facilitate the implementation of the reorganization plan.However,due to the conflict between the bankruptcy law and the tax law,the tax authorities cannot reduce the amount due to the principle of tax legalism,and companies on the verge of bankruptcy and inability to pay taxes have led to a deadlock in bankruptcy reorganization proceedings.This paper believes that the value pursuit of tax law and bankruptcy law should be coordinated and unified to resolve the conflict between tax credit concessions and tax statutory principles;multi-dimensional rules should be designed under the guidance of the principle of proportionality and the principle of balance of interests,providing rationality and legitimacy for the concession of tax claims to bankruptcy reorganization procedures.

关 键 词：破产重整程序 税收债权让步 税收法定主义原则 税收公平 利益平衡 

分 类 号：D922.291.92[政治法律—经济法学]