税收优先权在破产程序中的应用  

The Application of Tax Priority in Bankruptcy Proceedings

作　　者：杨林义 Linyi Yang(Law School of Xinjiang University of Finance and Economics,Urumqi Xinjiang)

机构地区：[1]新疆财经大学法学院,新疆乌鲁木齐

出　　处：《法学（汉斯）》2024年第6期3814-3818,共5页Open Journal of Legal Science

摘　　要：税收债权的优先制度从根本上体现了法律保护公共利益的价值趋向,在企业破产程序中,对税收优先权的应用陷入了不同程度的理论和实践困境。为防止税收优先权对普通债权人乃至担保债权人的不合理侵害,使《破产法》更好地实现其价值,平衡破产程序中各方利益诉求,应对破产程序中的税收债权优先制度作出明确而严格的限定。对企业所欠税款的界定应遵守公告程序,只有经过税务机关登记公告后的已逾期的欠缴税款或少纳税款才能在破产程序中适用作为税收债权优先于普通债权受偿;适用税收优先权的“欠税”范围的应严格限定于补偿性的利息与滞纳金,对于惩罚性或程序性其他税外款项,则不宜纳入税收优先权的范围;税收优先债权与担保债权的受偿顺序应遵守登记主义且仅限于不动产担保,在此基础上应优先适用现行破产法规定。The priority system of tax debt claims fundamentally reflects the value orientation of legal protec-tion of public interests.In the bankruptcy proceedings of enterprises,the application of tax prior-ity has fallen into varying degrees of theoretical and practical difficulties.In order to prevent un-reasonable infringement of tax priority on ordinary creditors and even secured creditors,and to better realize the value of the Bankruptcy Law,balance the interests of all parties in the bank-ruptcy proceedings,it is necessary to clearly and strictly limit the priority system of tax debt claims in bankruptcy proceedings.The definition of taxes owed by a company should follow the announcement procedure,only overdue tax liabilities or underpaid taxes that have been regis-tered and announced by the tax authorities can be applied as tax claims in bankruptcy proceed-ings,which take priority over ordinary claims.The scope of“taxes owed”eligible for priority should be strictly limited to compensatory interests and penalties,while punitive or procedural taxes should not be included.The priority order of tax claims and secured claims should follow registration principles and only apply to real estate guarantees,with current bankruptcy laws taking precedence.

关 键 词：税收债权 担保债权 滞纳金 

分 类 号：D92[政治法律—法学]