摘要
民法与税法在法律规范层面缺乏衔接,容易引发民事执行中税收利益与民事利益失衡,影响民事执行效率的提升和税收执法方式的优化。本文比较研究不同国家对待税收优先权的态度,分析国际层面税收利益和民事利益平衡的发展趋势,建议将我国现行绝对优先保护税收债权的模式转变为平等保护债权的模式,并认为法院与税务机关之间应当建立有效的协调机制,强化双方协助义务的互认机制,推动涉税信息的共享机制,以提升民事执行程序中债权实现的正当性、公平性和效率性。
The lack of connection between the civil law and tax law in the level of legal norms can easily lead to the imbalance between tax interests and civil interests in civil enforcement,which affects the improvement of the efficiency of civil enforcement and the optimization of tax enforcement methods.The paper compares and studies the attitudes of different countries towards tax priority,analyzes the development trend of the balance between tax interests and civil interests at the international level,and proposes to change the current model of absolute priority protection of tax claims into a model of equal protection of claims.The paper argues that an effective coordination mechanism should be established between courts and tax authorities,the mutual recognition mechanism of bilateral assistance obligations should be strengthened,and the sharing mechanism of taxrelated information should be promoted,so as to improve the legitimacy,fairness and efficiency of the realization of creditor’s rights in civil execution procedures.
出处
《国际税收》
CSSCI
北大核心
2022年第8期69-75,共7页
International Taxation In China
基金
福建省高校哲学社会科学研究项目“国家治理现代化视域下地方税体制创新研究”(项目编号:JAS20148)的阶段性研究成果。
关键词
税收债权
民事债权
民事执行
Tax claims
Civil claims
Civil enforcement
