摘要
在破产程序中被定位为普通债权的具有经济补偿性的税收滞纳金,存在征收率过高、征收原因过于严格、缺乏除外期间的问题。应该将税收滞纳金界定为劣后债权,降低征收率,设置除外原因、除外期间,完善征纳制度,以公平地保护普通债权人,保障国家税收利益,提高纳税意识。
Tax overdue fine with economic compensation is treated as ordinary creditor＇s rights, but the problem is that the col-lecting rate is too high, collecting reasons are too strict, and lack of excepted period. In order to protect ordinary creditors more fairly, guarantee the interests of state tax revenue, improve tax payment awareness, tax overdue fine should be defined as inferior credit, col-lection rate should be lowered, excepted reason and period should be set, the levy system should be perfected.
出处
《北方论丛》
2018年第2期148-152,共5页
The Northern Forum
基金
国家社科基金项目“破产法视野中的财税问题研究”(14BFX178)
关键词
破产程序
税收滞纳金
经济补偿性
劣后债权
bankruptcy proceedings tax overdue fine
economic compensation
inferior credit
