税收债权破产优先权限缩论:理论依据、现实基础与制度设计  

On the Reduction of Priority Authority of Tax Creditor′s Rights Bankruptcy:Theoretical Basis,Realistic Basis and System Design

作　　者：余冬生 朱庆[1] YU Dong-sheng;ZHU Qing(Law School,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《税务与经济》2022年第4期49-56,共8页Taxation and Economy

基　　金：国家社会科学基金项目(188FX126)。

摘　　要：税收债权破产优先权的存废问题迄今聚讼纷纭,并已形成肯定说、否定说与折中说等三种观点。现阶段,限缩税收债权破产优先权具备利益均衡原则与课税特区理论的有力支撑。普通债权的破产清偿率极低,加之破产税收债权在国家财政总收入中占比较低,使得税收债权限缩既具备充分的现实基础,同时也契合国家让利于民的政策需求。此外,税收债权破产优先权渐趋衰弱的域外立法实践也为其提供了可资借鉴的比较法经验。在限缩的具体路径设计上,应当坚持在破产法公平受偿理念的指导下,采取“期间+数额”的双重限定模式,并明定仅税款本金具有破产优先权,以最大限度地消解税收优先权对普通债权人的影响。The issue of the preservation and abolishment of bankruptcy priority of tax creditor′s rights has been diversified so far,and three views have been formed:affirmative,negative and compromise. The current stage of restricting tax creditor’s bankruptcy priority is supported by the principle of interest balance and the theory of special taxation zones. The bankruptcy repayment rate of ordinary claims is extremely low,and the bankruptcy tax claims account for a relatively low proportion of the country’s total fiscal revenue. This makes it possible to reduce the power of tax debts with a sufficient practical basis and also meet the needs of the country’s policy of concession to the people. In addition,the foreign legislative practice of the weakening of the priority of tax creditor′s bankruptcy also provides it with comparative law experience that can be used for reference. In the design of the bankruptcy law,adopt the dual limitation mode of “period + amount”,and make it clear that only the tax principal has the priority of bankruptcy,so as to eliminate to the greatest extent the undue influence of tax priority on ordinary creditors.

关 键 词：税收债权 破产优先权 利益均衡 课税特区 

分 类 号：F810.42[经济管理—财政学]