破产重整涉税的理论思考与制度优化  

The Theoretical Thinking and System Optimization of Bankruptcy Reorganization Related Tax

作　　者：陈岱松[1] 高雁 CHEN Daisong;GAO Yan

机构地区：[1]华东政法大学经济法学院,上海201620

出　　处：《上海市经济管理干部学院学报》2022年第3期44-52,共9页Journal of Shanghai Economic Management College

摘　　要：重整是破产法中助力债务人新生的重要制度,是现有营商环境下保持社会稳定、回应市场发展需求的重要途径。但重整法律制度与税收法律制度对重整规范的解释和界定存在理念冲突甚至规则的互斥,已成为破产重整发挥效用的制约因素之一。因此,建立、完善破产重整涉税的法律制度,对保障重整制度发挥促进整体营商环境优化作用、推动我国破产法的发展具有重要意义。为保障重整制度的顺利进行,需要对两法交叉规范领域的理念冲突做出法理上的回应,在承认破产法与税收法律公私法立场不同的前提下破除原有公私法严格划分的弊端,并运用现有法律体系和解释方法寻求理论上的解决方案。在破产重整涉税的具体运行过程中,需要对参与重整计划表决的税收债权做出进一步区分,并明确重整计划执行期间的新生税款性质,同时运用创新方式完善重整企业的纳税信用修复制度。Bankruptcy Reorganization is a crucial regulation in bankruptcy law to help debtors regenerate and an essential method of stability and development of economic and society in existing business environment.The solution of the conflict between reorganization system and tax legal concept must beneath the existing legal system and interpretation methods.There must be further distinguished of tax claims when voting reorganization draft.During the implementation of the reorganization plan,the new tax shall be handled as tax claims.Repair of ratepaying credit requires authorities active action and adopt innovative ways when necessary.

关 键 词：重整 税收债权 重整计划执行 新生税款一、破产重整涉税的实践困境 

分 类 号：D926.1[政治法律—法学]