我国个人破产免责制度的构建——以《深圳经济特区个人破产条例》为参照  

The Construction of Personal Bankruptcy Exemption System in China——With Reference to the Personal Bankruptcy Ordinance of Shenzhen Special Economic Zone

作　　者：陈华丽[1] 龙江铃 CHEN Hua-li;LONG Jiang-ling(School of Law,Taiyuan Univerity of Science and Technology,Taiyuan,030024)

机构地区：[1]太原科技大学法学院,山西太原030024

出　　处：《山西大同大学学报（社会科学版）》2023年第5期20-25,共6页Journal of Shanxi Datong University(Social Science Edition)

基　　金：山西省哲学社会科学规划课题“山西法治化营商环境建设路径研究”(2020YY156)。

摘　　要：个人破产立法是市场经济发展的应有之义,个人破产免责制度则标志着个人破产立法是否完善。《深圳经济特区个人破产条例》的实施表明免责制度的初步框架已经确立,但其对于免责条件和免责程序的规定均不尽完善。故未来的个人破产免责制度构建应做如下完善:其一,在免责例外的规定中,扩大故意与重大过失侵权客体的范围,将雇用报酬请求权与预付金返还请求权置于优先受偿地位并区分税收种类,对税收债务进行时效规定;其二,在具体的免责规则中增加兜底条款与原则性规定;其三,在免责程序的规定中,增加限制准入主体的规定,并将和解作为进入个人破产清算程序的前置程序。此外,在条例的基础上缩短免责考察期限,并对免责撤销设置一年的行使时效。Personal bankruptcy exemption system is the core of personal bankruptcy legislation,but also the development of market economy.Its legal structure is mainly composed of two parts of exemption conditions and procedures.The implementation of the Personal Bankruptcy Regulation of Shenzhen Special Economic Zone shows that the preliminary framework of the exemption system has been established,but its provisions on the conditions and procedures of the exemption are not perfect.As the first demonstration site of personal bankruptcy legislation,China’s future legislation of personal bankruptcy exemption system should learn from Shenzhen’s experience to make up for the shortcomings of the current legislation,so it should be improved as follows:Firstly,in the provisions of the exception of exemption,expanding the scope of the object of intentional and gross negligence tort,putting the right to claim employment remuneration and the right to claim the return of prepayment in the priority of compensation status,distinguishing the types of tax,and making the statute of limitation on tax debts;Secondly,adding the bottom clause and principle provisions in the specific exemption rules;Thirdly,in the provisions of the exemption procedure,the restriction of access subject should be added,and reconciliation should be taken as the pre-procedure to enter the liquidation procedure of personal bankruptcy.In addition,on the basis of the regulations,shorten the investigation period of exemption,and set one-year exercise limitation for the cancellation of exemption.

关 键 词：个人破产免责 免责条件 免责程序 

分 类 号：D922.291.92[政治法律—经济法学]