發(fā)布時(shí)間：2018-04-25 20:21

  本文選題：破產(chǎn) + 稅收債權(quán)　； 參考：《華東政法大學(xué)》2015年碩士論文

【摘要】：稅收優(yōu)先權(quán)是研究破產(chǎn)清算中稅收債權(quán)實(shí)現(xiàn)問題的非常重要的問題,稅收優(yōu)先權(quán)的基礎(chǔ)是稅收債權(quán)具有較強(qiáng)的公益性。國(guó)家維護(hù)公共利益、維系政權(quán)機(jī)構(gòu)、國(guó)防力量等國(guó)家機(jī)器的正常運(yùn)作,要為社會(huì)全體成員提供公共產(chǎn)品和公共服務(wù),這都是需要雄厚的資金的,而稅收無疑是提供該資金的最重要的來源,所以稅收具有強(qiáng)烈的公益性。這也是稅收優(yōu)先權(quán)存在的最重要的原因。另一點(diǎn)是基于稅收債權(quán)承擔(dān)的風(fēng)險(xiǎn)性。普通債權(quán)的償還風(fēng)險(xiǎn)由特定債權(quán)人承擔(dān),而稅收債權(quán)一旦得不到償還首先由作為債權(quán)人的國(guó)家承擔(dān),但是,政府最終會(huì)通過增加稅率或稅額等方式將在特定破產(chǎn)案中所遭受的損失轉(zhuǎn)嫁給其他納稅人,這意味著由其他無辜的納稅人分?jǐn)偭吮緫?yīng)由破產(chǎn)人承擔(dān)的債務(wù)。相比于普通債權(quán)具有對(duì)待給付的特點(diǎn),其風(fēng)險(xiǎn)性體現(xiàn)為,稅收債權(quán)缺乏對(duì)待給付,稅務(wù)機(jī)關(guān)與納稅人之間信息不對(duì)稱,稅收的保障手段受到很大限制,并且我國(guó)目前的狀況是納稅人的納稅意識(shí)不強(qiáng),所以稅收債權(quán)的實(shí)現(xiàn)比其他普通債權(quán)更加困難。因此,賦予稅收債權(quán)優(yōu)先權(quán)有助于稅款的征收,維護(hù)國(guó)家的利益。但是最近幾年,越來越多的學(xué)者開始質(zhì)疑稅收優(yōu)先權(quán)的合理性,越來越多的學(xué)者提出公益價(jià)值不等于絕對(duì)價(jià)值,稅收債權(quán)雖然是含有公益性,但是凌駕于普通債權(quán)之上也并不是那么合理、公平;尤其是在企業(yè)破產(chǎn)時(shí),往往面對(duì)資不抵債的情形,普通債權(quán)人的利益往往得不到保障,這時(shí)候稅務(wù)機(jī)關(guān)還憑借著稅收優(yōu)先權(quán)優(yōu)先受償,未免有與民爭(zhēng)利之嫌。本文分為四部分,第一部分主要論述稅收債權(quán)的概述、稅收債權(quán)在破產(chǎn)法中的地位;第二部分主要論述我國(guó)稅收優(yōu)先權(quán)制度,從其概念、范圍、存廢之爭(zhēng)等方面展開,并基于目前我國(guó)的國(guó)情,稅法領(lǐng)域的法律法規(guī)還不是很健全,納稅人的納稅意識(shí)不高,欠繳稅款,甚至偷漏稅的現(xiàn)象都很嚴(yán)重。而我國(guó)立法中也一貫賦予了稅收債權(quán)以優(yōu)先權(quán)予以特別保護(hù),如果突然之間將稅收的一般優(yōu)先權(quán)全面取消,可能會(huì)讓人一時(shí)無法接受。所以,筆者建議,保留一部分滿足一定條件的稅收債權(quán)的一般優(yōu)先權(quán),也可以換一種表達(dá),即將稅收優(yōu)先權(quán)的范圍進(jìn)行進(jìn)一步的限定與明確。第三部分從幾個(gè)案例入手,具體分析稅收債權(quán)在破產(chǎn)清算中實(shí)現(xiàn)時(shí)所存在的問題,然后從破產(chǎn)中稅收債權(quán)數(shù)額的確定、申報(bào)機(jī)關(guān)、以及申報(bào)期限等方面介紹稅收債權(quán)在破產(chǎn)清算中的實(shí)現(xiàn),并結(jié)合稅收優(yōu)先權(quán)制度分析不同稅收債權(quán)是否均享有優(yōu)先性,稅收征管法與破產(chǎn)法對(duì)稅收債權(quán)與擔(dān)保債權(quán)優(yōu)先性的沖突著手,提出問題,并給出合理解決方案;第四部分結(jié)合美國(guó)和德國(guó)的稅收債權(quán)在破產(chǎn)法中的地位,借鑒其好的方面從防止稅收流失角度與保護(hù)普通債權(quán)人利益角度分別提出建議以完善我國(guó)破產(chǎn)法中相關(guān)稅收債權(quán)的制度,并結(jié)合文章前三章的論述,對(duì)重新構(gòu)建我國(guó)《企業(yè)破產(chǎn)法》中破產(chǎn)債權(quán)的受償順位提出了自己的建議。筆者建議,從防止稅收流失角度:1.在《企業(yè)破產(chǎn)法》中明確不同稅收債權(quán)的申報(bào)機(jī)關(guān)。筆者建議采用“統(tǒng)一確定破產(chǎn)企業(yè)所在地的市級(jí)國(guó)家稅務(wù)機(jī)關(guān)為稅收破產(chǎn)債權(quán)的申報(bào)主體,內(nèi)部專設(shè)機(jī)構(gòu)和人員負(fù)責(zé)征繳破產(chǎn)企業(yè)的稅收,相關(guān)征稅機(jī)關(guān)協(xié)助其確認(rèn)稅收債權(quán),債務(wù)清償所得比例和預(yù)算級(jí)次分別繳入國(guó)庫(kù)。”的觀點(diǎn)。2.在《企業(yè)破產(chǎn)法》中明確規(guī)定法院有通知稅務(wù)機(jī)關(guān)進(jìn)行債權(quán)申報(bào)的義務(wù),并給予根據(jù)實(shí)際情況合理延長(zhǎng)申報(bào)期限的權(quán)利。3.在《企業(yè)破產(chǎn)法》中明確規(guī)定剔除關(guān)聯(lián)企業(yè)破產(chǎn)中不正當(dāng)關(guān)聯(lián)擔(dān)保債權(quán)的特殊優(yōu)先性。4.在《企業(yè)破產(chǎn)法》中明確規(guī)定破產(chǎn)新生稅收的性質(zhì)為破產(chǎn)費(fèi)用,應(yīng)隨時(shí)清償。5.在《企業(yè)破產(chǎn)法》中明確規(guī)定,稅務(wù)機(jī)關(guān)有義務(wù)及時(shí)準(zhǔn)確進(jìn)行債權(quán)申報(bào),逾期未申報(bào)的債權(quán)不視為自動(dòng)放棄債權(quán),適用破產(chǎn)法第五十四條的規(guī)定;對(duì)未盡到勤勉義務(wù)導(dǎo)致稅收債權(quán)逾期未申報(bào)的稅務(wù)機(jī)關(guān)相關(guān)人員進(jìn)行處罰,構(gòu)成犯罪的追究其刑事責(zé)任,不構(gòu)成犯罪的追究其行政責(zé)任。6.在破產(chǎn)法中明確規(guī)定稅務(wù)機(jī)關(guān)作為債權(quán)人會(huì)議成員參加債權(quán)人會(huì)議時(shí)享有表決權(quán),有權(quán)審查有關(guān)債權(quán)的證明材料,確定債權(quán)有無財(cái)產(chǎn)擔(dān)保及其數(shù)額,討論通過和解協(xié)議草案,討論通過破產(chǎn)財(cái)產(chǎn)的處理和分配方案。從保護(hù)普通債權(quán)人利益角度:1.在《企業(yè)破產(chǎn)法》中明確規(guī)定享有優(yōu)先權(quán)的稅收債權(quán)的時(shí)間限制與條件限制,例如,規(guī)定企業(yè)破產(chǎn)前的一年時(shí)間或半年時(shí)間內(nèi)已經(jīng)被做出追繳通知書的稅收債權(quán)享有優(yōu)先權(quán)。2.在《企業(yè)破產(chǎn)法》中規(guī)定除上述規(guī)定外的未超過訴訟時(shí)效的稅收債權(quán)均作為普通債權(quán)受償,其中,因企業(yè)逃避稅收征管所欠稅款不能清償部分,破產(chǎn)債務(wù)人的主要責(zé)任人員承擔(dān)連帶責(zé)任。3.在《企業(yè)破產(chǎn)法》中規(guī)定基于具體破產(chǎn)案件的實(shí)際情況,考慮到普通債權(quán)人利益的保護(hù),破產(chǎn)中的新生稅收債權(quán),征得稅務(wù)機(jī)關(guān)的同意可以免除。
[Abstract]:Tax priority is a very important issue in the study of the realization of tax claims in bankruptcy liquidation. The basis of tax priority is that tax claims have strong public interest. The state maintains public interests and maintains the normal operation of state machinery, such as power institutions and national defense forces, and provides public and public services for all members of the society. This is the most important source of the money, and the tax is undoubtedly the most important source of the fund, so the tax has a strong public interest. This is the most important reason for the existence of tax priority. Non repayments are first undertaken by the country as a creditor, but the government will eventually transfer losses to other taxpayers in a particular case of bankruptcy by increasing the tax rate or tax, which means that the other innocent taxpayers share the debts that should be borne by the bankrupt. The characteristics of payment are that the tax debt is lack of treatment, the information asymmetry between the tax authorities and the taxpayers, the means of tax protection are greatly restricted, and the current situation in our country is that the taxpayer's tax consciousness is not strong, so the realization of tax credit is more difficult than other ordinary claims. Therefore, tax debt is given to tax debt. The right priority is helpful to the Levy of tax and safeguard the interests of the state. But in recent years, more and more scholars have begun to question the rationality of tax priority. More and more scholars have proposed that the value of public welfare is not equal to absolute value. Although the tax claims are public welfare, it is not so reasonable as to override the ordinary creditor's rights. In the case of enterprise bankruptcy, especially in the case of insolvency, the interests of the ordinary creditors are often not guaranteed. At this time, the tax authorities also rely on the priority of tax, which is not inevitable. This article is divided into four parts. The first part mainly discusses the summary of the tax creditor's right and the tax creditor's right in the bankruptcy law. Status; the second part mainly discusses the system of tax priority in our country, from its concept, scope, the dispute of existing and abolishing, and based on the current national conditions of our country, the laws and regulations in the field of tax law are not very sound, the taxpayers' consciousness of tax payment is not high, the tax payment is not paid, even the phenomenon of tax evasion is very serious. Tax claims are specially protected by priority, and if the general priority of tax is cancelled suddenly, it may not be acceptable for a moment. Therefore, I suggest that the general priority of a part of the tax claim which satisfies certain conditions can be retained, and a kind of expression can be changed, and the scope of tax priority will be further extended. The third part, starting with several cases, analyzes the problems existing in the realization of tax claims in bankruptcy liquidation, and then introduces the realization of tax claims in bankruptcy liquidation from the determination of the amount of tax claims in bankruptcy, the declaration organs, and the period of declaration, and analyzes different taxes in combination with the tax priority system. Whether the creditor's right has priority, the tax collection and management law and the bankruptcy law set about the conflict between the tax claims and the priority of the secured creditor's right, put forward the problems and give a reasonable solution. The fourth part combines the status of the tax claims in the bankruptcy law in the United States and Germany, and draws on the good aspects of the tax loss angle and the protection of the ordinary creditor's right. In the perspective of human interests, suggestions are put forward to improve the system of related tax claims in the bankruptcy law of our country. And with the discussion of the first three chapters of the article, the author puts forward some suggestions on reconstructing the repaid position of the bankrupt creditor's right in the enterprise bankruptcy law of China. The author suggests that from the angle of tax loss prevention: 1. clear different taxes in the enterprise bankruptcy law. The author recommends that the state tax authorities at the municipal level of the bankrupt enterprise be used to make the declaration subject of the tax bankruptcy claims, and the internal institutions and personnel are responsible for the collection of the tax of the bankrupt enterprises, and the relevant tax authorities assist them to confirm the tax claims, the proportion of the debts paid and the budgetary grades respectively. "State treasury.".2. in the enterprise bankruptcy law clearly stipulates that the court has the obligation to notify the tax authorities to declare the creditor's rights, and gives the right to prolong the period of the declaration according to the actual situation,.3. clearly stipulates in the enterprise bankruptcy law that the special priority of eliminating the undue associated guarantee claims in the bankrupt of the affiliated enterprise.4. is broken by the enterprise. The property law clearly stipulates the nature of the tax of the bankruptcy freshman as the bankruptcy cost, and it should be paid at any time to clear the.5. in the enterprise bankruptcy law. The tax authorities have the obligation to declare the creditor's rights in time and accurately. The undeclared claims are not regarded as the automatic waiver of the creditor's right, and the fifty-fourth provisions of the bankruptcy law are applicable. The relevant personnel of the tax authorities who have not declared at the time of time are punished, constitute the criminal responsibility, and do not constitute the administrative responsibility of the criminal investigation..6. clearly stipulates in the bankruptcy law that the tax authorities have the right to vote when they participate in the meeting of creditors as a member of the creditors' meeting, and have the right to examine the proof of the creditor's rights and determine the creditor's rights. If there is a property guarantee and its amount, it is discussed through the draft settlement agreement to discuss the treatment and distribution of the bankruptcy property. From the point of view of the protection of the interests of ordinary creditors, 1. in the enterprise bankruptcy law clearly stipulate the time limits and conditions for tax claims with priority, for example, one year or half a year before the bankruptcy of the enterprise. The tax claim that has been made in time has been given priority.2. in the enterprise bankruptcy law, which stipulates that all the tax claims which are not exceeding the limitation of action except the above provisions are paid as ordinary claims. Among them, the main responsible personnel of the insolvency debtor are jointly and severally responsible for the enterprise escaping tax collection and management. Liability.3. stipulates in the enterprise bankruptcy law the actual situation on the basis of specific bankruptcy cases, taking into account the protection of the interests of the ordinary creditors, the new tax claims in the bankruptcy, and exempted from the consent of the tax authorities.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.291.92

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王欣新;蔡文斌;;論關(guān)聯(lián)企業(yè)破產(chǎn)之規(guī)制[J];政治與法律;2008年09期

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本文編號(hào)：1802814