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：2018年4月9日
内容提要 破产法主要立足于社会利益,以公平清理债权债务、保护债权人和债务人的合法权益为己任;税法侧重于国家利益,以规范税收征缴行为和保障国家财政收入、保护纳税人合法权益为目标。系统解决两法之间的冲突,从法理念层面分析,破产程序宜界定为课税特区,征税权力应谨慎介入并作必要调适,实现破产法与税法规则的互认;税收债权宜定性为破产债权,征税机关的民事诉讼主体资格应得到破产法的承认,"公权力行政"与"私经济行政"之区分原理可做理论依据;税收优先权规则在破产程序中的运用,既要解决解释论上的"税收"界定问题,也要关注立法论上的权益冲突平衡问题;征税权力在破产程序中的实体法与程序法层面的限缩,体现了破产法的特殊性与税法之人文性。
关键词 破产清算 破产重整 课税特区 税收优先权 征税权力
Abstract: The main role of the Bankruptcy Law is to ensure the equal treatment of claims and debts, and the protection of legitimate interests of both creditors and debtors. In contrast, the Tax Law is designed to regulate tax collection and ensure tax revenues of the state. Therefore, it raises a question of how to solve the potential clashes between the two. This paper argues that from the jurisprudential perspective, bankruptcy proceedings should be treated as a "special zone" in the tax law and taxation power in this area needs to be cautiously restricted so that mutual recognition of rules in these two laws can be achieved. It also suggests that taxes claim should be categorized as one type of bankruptcy claim and the tax authority should be granted the status of claimant. The theoretical foundation of this proposal is the principle of distinguishing public administration from private administration. In addition, the application of "tax priority" in bankruptcy proceedings requests to delineate the boundary of taxation in theory and address the balance between conflicting interests in legislation. Imposing constraints on taxation power in bankruptcy proceedings both in substantive and procedural terms is due to the special nature of the bankruptcy law and humanism of the tax law.