摘要
税法是建立在持续经营假设之上的征税规则,并没有对企业破产作出特别规定;而破产法突出的是资不抵债、破产免责、公平受偿的秩序规则。破产法与税法法律规则冲突,导致人民法院与税务机关在破产税收债权确认过程中难以协调,具体表现为税务机关破产程序权利问题、欠税滞纳金计算问题、发票管理冲突问题、税收债权优先性争议问题、税收债权债务抵销问题,以及破产清算终结后的税务注销问题等。为加强破产税收征管的法制化和规范化建设,促进破产清算过程中税收债权的实现,国家征税权力应秉承谦抑态度,在破产程序中作适当限缩;企业破产法与税法的制度建设要在坚持司法权中心主义基础上,实现理念上融合与规则上互认;《税收征管法》的修订应充分考虑企业破产例外情形。
The tax law is a rule based on the assumption of continuous operation,and there are no special provisions for corporate bankruptcy in this law.In contrast,the bankruptcy law highlights the order rules of insolvency,exemption from bankruptcy and fair compensation.The conflict between the bankruptcy law and the tax law makes it difficult for the people’s courts and tax authorities to coordinate in the process of confirming the bankruptcy tax claims.The controversies are reflected in the following aspects:the tax authority’s bankruptcy rights,the calculation of overdue payment of tax,invoice management,and tax claims priority dispute,tax credit claims and debt offsets,and the tax write-off after bankruptcy liquidation.In order to strengthen the legalization and standardization of bankruptcy tax collection and management,the national taxation power should hold a modest attitude and make appropriate restrictions in the bankruptcy proceedings in order to promote the realization of tax claims in the process of bankruptcy liquidation.The establishment of corporate bankruptcy law and tax law system should be based on the centralism of judicial power.The system construction of the two legal rules should demonstrate the mutual recognition on the basis of judicial power centralism.Meanwhile,the exception of corporate bankruptcy should be taken into consideration in the amendment of the Tax Collection and Administration Law.
作者
唐媛媛
王虹
TANG Yuan-yuan;WANG Hong(Business School of Sichuan University,Chengdu 610065,China)
出处
《税务与经济》
CSSCI
北大核心
2020年第4期63-70,共8页
Taxation and Economy
基金
国家社会科学基金项目(项目编号:17BJY176)。
关键词
破产清算
税收债权
税收优先权
司法权中心主义
bankruptcy liquidation
tax claims
right of priority for taxation
judicial power centralism
