论税收优先权与无担保债权的竞合  

On the Concurrence of Tax Preconsideration and Unwarranted Claim

作　　者：毕金平[1] 

机构地区：[1]安徽大学法学院,安徽合肥230039

出　　处：《安徽警官职业学院学报》2004年第1期56-57,共2页Journal of Anhui Vocational College of Police Officers

摘　　要：税收债权与无担保债权竞合时,基于税收债权的公益性质,以及其保障现代国家正常运作的作用,赋予其优先权有着必要。税收债权以优先无担保债权为原则,但不能以“公益”之名义,肆意侵犯无担保债权人,尤其是处于弱势地位的劳动者的利益。将体现保障劳动者利益的,出于人道主义考虑的无担保债权置于税收债权之前受偿是例外。税收优先权的立法规定既适用于破产案件,也可适于非破产情形。When the concurrence of tax preconsideration and unwarranted cla im occurs,according to the public benefit feature of tax financial claim,and in or der to guarantee the function of the modern national normal operation,it is ne cessary to give its priority,and the tax financial claim should take unwarranted claim as principle.But it can’t infringe upon to the creditor who has unwarran ted claim in the name of“public welfare”,especially the worker in the minority position,it should guarantee the worker’s benefits,and it is an exception that ,from the humanitarianism to award the worker unwarranted claim ahead of tax fin ancial claim.The legislation regulation of tax preconsideration should apply t o not only bankrupt case but also non-bankrupt case.

关 键 词：税收优先权 无担保债权 税收债权 消费者权益 

分 类 号：D922.22[政治法律—经济法学]