企业破产税收优先权的利益协调及其法治保障  

On Interest Coordination of Tax Priority in CorporateBankruptcy and Its Legal Protection

作　　者：汪永福 管涛 WANG Yongfu;GUAN Tao(School of Humanities and Law,Hefei University of Technology,Hefei 230009,China)

机构地区：[1]合肥工业大学文法学院,安徽合肥230009

出　　处：《合肥工业大学学报（社会科学版）》2024年第3期135-144,共10页Journal of Hefei University of Technology(Social Sciences)

基　　金：安徽省哲学社会科学规划重点项目(AHSKZ2022D06);安徽大学经济法制研究中心企业破产与公司治理研究所委托项目(pcs2021yb-4)。

摘　　要：在企业破产过程中,税收债权是否具有优先性以及优先限度在理论上备受争议,有关税收优先权的规定存在条文逻辑冲突、实现程序不明等问题。基于纳税人主义的立场,企业破产程序需要对其他债权与税收债权进行平衡。文章认为在当前企业破产税收优先权暂不宜废除的前提下,应当修改《税收征收管理法》第45条的规定,从法律层面统一认定担保债权优先于税收债权,税收优先权的范围则应限定在税款本金而不及于滞纳金和罚款;在税收优先权的实现程序方面,一是应当在法律上明确破产程序中税务机关申报税收债权的类型及优先范围,二是应确认税收优先权的时间为公布欠税公告之时。There is considerable theoretical controversy over whether tax claims have priority in the process of corporate bankruptcy as well as the extent of such priority.There are problems in the provisions on tax priority,including conflicts in the logic of the clauses and unclear implementation procedures.From the standpoint of taxpayer centrism,it is necessary to balance other claims against tax claims in corporate bankruptcy procedures.It is believed that under the premise that the tax priority in corporate bankruptcy should not be abolished for the time being,it is necessary to amend Article 45 of the Law on the Administration of Tax Collection to unify the legal recognition that secured claims take precedence over tax claims.Additionally,the scope of tax priority should be limited to the principal amount of the tax and not extend to penalties and fines.In terms of the implementation procedures for tax priority,the law should clearly define the type and scope of tax claims that tax authorities can declare in bankruptcy proceedings,and the time of confirming tax priority should be set as the time when the tax arrears announcement is made.

关 键 词：企业破产 税收债权 税收优先权 类型化 

分 类 号：D922.29[政治法律—经济法学]