作者：徐阳光
作者介绍：中国人民大学法学院副教授，法学博士
出版日期：2021年8月9日
内容提要 个人破产免责是现代国家个人破产制度不可或缺的内容，其正当性依据主 要来自多元免责理论的支撑。免责立法理念最早源于债务人合作理论，但现代个人破产免 责制度已经融合了债务宽恕理念、人道主义理论和社会效用理论，体现了个人破产立法本位 的转变。我国个人破产立法应当基于多元免责理论融合，并考虑传统文化观念和现实国情 的影响，在立法上选择许可免责的法律路径，弱化 “债权人同意”要素，并辅之以“清偿比例” 要件，以便在保护债务人和打击逃废债行为之间取得平衡；个人破产免责规范构建的核心在 于免责范围的界定，不予免责的债务类型应当主要包括税收债务、罚款和其他制裁、婚姻家 庭债务，学生教育贷款不应当排除在免责范围之外；不予免责的法定情形限于债务人的欺诈 和不合作情形，同时对二次破产和后续破产免责施加必要的限制，合理定位法院在免责程序中的地位和作用。
关键词 个人破产立法 债务人合作 免责理论 免责路径 免责例外
Abstract:Bankruptcy discharge is an indispensable part of individual insolvency law in modern countries, and its legitimacy mainly comes from the support of multiple exemption theory. The concept of bankruptcy discharge originated from the debtor cooperation theory. But the modern bankruptcy discharge system of the individual has integrated the concept of debt forgiveness, the theory of humanitarian and the theory of social utility, which embodies the transformation of the legislative standard of individual insolvency. Chinese individual insolvency legislation should be based on the integration of multiple exemption theory, and consider the influence of traditional cultural and realistic national conditions. In order to strike a balance between protecting the debtor's rights and combating the evasion of debts, China should choose the permission exemption doctrine in legislation, weaken the element of ‘creditor's consent' and supplement it with the element of ‘repayment ratio'. The core of the standard construction of individual insolvency discharge lies in the definition of the scope of the exemption. The types of debts that are not exempt should mainly include tax liabilities, fines and other sanctions, household debt. Besides, student education loans should not be excluded from the scope of the exemption. The legal situation of non-exemption is limited to the fraud and non-cooperation of the debtor. Legislation should impose necessary restrictions on secondary bankruptcy and subsequent bankruptcy exemption, and reasonably locate the status and role of the court in the exemption procedure.