本文選題：房地產公司破產 + 優(yōu)先權　； 參考：《華東政法大學》2014年碩士論文

【摘要】：房地產公司的破產過程不僅會涉及破產程序中的優(yōu)先權問題，包括職工債權、擔保債權、社會保險費用和稅收債權、侵權請求權等；而且還會涉及承包人的建設工程價款優(yōu)先受償權及購房消費者的權益保護等問題。實踐中在處理各項權利之間的順位關系時爭議較多，文章主要分析破產程序中各項權利的定性和順位關系，以期理出明確的順位關系。 第一章具體分析建設工程價款優(yōu)先受償權，包括建設工程價款優(yōu)先受償權的性質分析，，定性為法定優(yōu)先權的理論基礎，其效力、與擔保權利的關系等內容。 第二章具體分析消費者的購房債權，包括對“大部分款項”范圍的界定，對“不得對抗”含義的探究，以及在不同情況下消費者受保護權利范圍的確定，并明確消費者的購房債權可對抗建設工程價款優(yōu)先受償權、抵押權等權利。 第三章具體分析職工債權，內容包括職工債權優(yōu)先權的理論基礎，與建設工程價款優(yōu)先受償權、擔保權利的關系等。 第四章具體分析稅收債權，包括稅收債權的理論基礎、立法沖突、優(yōu)先權定位，其與建設工程價款優(yōu)先受償權、擔保權的關系等內容。 第五章具體分析社會保險費用的優(yōu)先權定位，包含在職工債權中增加失業(yè)保險，以及社會保險費用同稅收債權一樣降位為普通債權等內容。 第六章具體介紹侵權請求權的優(yōu)先權保障，包括產生原因、性質之爭、優(yōu)先依據，與稅收債權、社會保險費用、職工債權、擔保權利的順位關系，以及民事責任優(yōu)先等內容。 最后一部分是結語，明確了各項權利之間的順位關系，除卻破產費用和共益費用以破產財產隨時支付外，建設工程價款優(yōu)先受償權、職工債權、侵權請求權等民事債權中的人身損害賠償請求權應屬于第一順位，擔保權利應屬于第二順位，其他財產性的民事責任處于第三順位，稅收債權、其他社會保險費用等行政責任以及刑事責任應屬于第四順位。上述第一順位中再明確區(qū)分的話，建設工程價款優(yōu)先受償權應優(yōu)先于職工債權和侵權請求權。
[Abstract]:The bankruptcy process of a real estate company not only involves the priority issues in the bankruptcy procedure, including the employee's creditor's rights, the guarantee claim, the social insurance expense and the tax claim, the tort claim and so on; It will also involve the contractor's construction project price priority and the protection of the rights and interests of home buyers and so on. In practice, there are many controversies in dealing with the ranking relationship between rights. This paper mainly analyzes the qualitative and sequential relationship of each right in bankruptcy proceedings, in order to find out a clear sequence relationship. The first chapter concretely analyzes the construction project price priority right of payment, including the nature analysis of the construction project price priority right, which is the theoretical basis of the legal priority, its effectiveness, and the relationship between the construction project price priority and the security right, and so on. The second chapter concretely analyzes the consumer's right to purchase a house, including the definition of the scope of "most of the money", the exploration of the meaning of "no confrontation", and the determination of the scope of the consumer's right to protection under different circumstances. It is clear that the consumer's right to purchase a house can counteract the right of priority payment, mortgage and other rights of the construction project. The third chapter analyzes the workers' claims, including the theoretical basis of the priority of the workers' claims, the relationship between the priority of the construction project price and the security rights, and so on. The fourth chapter analyzes the tax claims, including the theoretical basis of tax claims, legislative conflicts, priority positioning, its relationship with the construction project price priority, security rights and so on. The fifth chapter analyzes the priority orientation of social insurance costs, including the increase of unemployment insurance in the claims of employees, and the social insurance expenses are reduced to ordinary claims as tax claims, and so on. The sixth chapter introduces the priority protection of tort claims, including the causes, nature of disputes, priority basis, and tax claims, social insurance fees, employee claims, security rights, and civil liability priority. The last part is the conclusion, which clarifies the relationship between the various rights. Except for the bankruptcy expenses and the common benefits expenses paid at any time by the bankruptcy estate, the construction project price is given priority to the right to be repaid, and the employee's creditor's rights. The right to claim for personal injury should belong to the first order, the security right should belong to the second rank, the other property civil liability should be in the third order, and the tax claim, the right to claim for personal injury and other civil claims for tort should be in the first order, and the right of security should be in the second order. Other social insurance charges and other administrative responsibilities and criminal liability should belong to the fourth rank. In the first order above, the construction project price should be given priority over the employee's creditor's right and tort claim.
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.22;D923;D922.291.92;D922.28

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