论税务机关行使破产申请权的若干思考  

Some Reflections on the Exercise of Bankruptcy Application Rights by Tax Authorities

作　　者：张世君[1] 高睿思 ZHANG Shijun;GAO Ruisi

机构地区：[1]首都经济贸易大学法学院

出　　处：《税务研究》2023年第2期82-88,共7页

基　　金：北京市社会科学基金规划项目“主动治理中的多元参与机制研究”(项目编号:22FXA002)的阶段性研究成果;首都经济贸易大学青年学术创新团队专项资助。

摘　　要：我国已有税务机关行使破产申请权的实例,虽然不乏质疑,但税务机关对欠税企业提起破产申请,符合破产程序作为概括清偿程序的价值追求,契合破产法公私法交融的发展趋势,不仅有利于维护国家税收利益,也有助于解决破产程序启动难的困境。税务机关行使破产申请权应秉持审慎理念,穷尽各类追偿手段后方可申请欠税企业破产,申请应符合形式条件,选择正确的管辖法院,遵循破产程序的相关要求。There are some examples of the exercise of bankruptcy application rights by tax authorities in China. Although they are accompanied by many doubts, the bankruptcy application filed by tax authorities against enterprises in arrears is in line with the value of bankruptcy procedures as a summary liquidation procedure, and is in line with the development trend of the integration of public law, private law, and bankruptcy law, which is not only conducive to safeguarding national tax interests, but also helpful to solve the dilemma of difficulty in initiating bankruptcy proceedings. In exercising the right to apply for bankruptcy,the tax authorities should uphold the concept of prudence, exhaust all kinds of recovery means before applying for bankruptcy of an enterprise in arrears of tax, and the application should not only meet the formal conditions but also choose the correct court of jurisdiction, and follow the relevant requirements of the bankruptcy procedure.

关 键 词：税务机关 破产申请权 欠税企业 

分 类 号：D922.291.92[政治法律—经济法学] F812.42[政治法律—法学] F271[经济管理—财政学]