从税收流失的角度谈我国破产法的缺陷与完善

Discussion on the Defect and Perfection of Bankrupt Law in Chinain Terms of Tax Revenue Lost

《企业破产法(试行)》于1986年通过至今已近20年,尽管最高人民法院曾针对审理破产案件的具体问题多次制定过司法解释,但随着我国市场经济体制的确立,对于国家税收债权的保护日益显现出它的缺陷与不足。如破产法未明确规定税务机关代表国家作为债权人会议的成员时享有表决权,失去了对破产企业清算过程的有力监控和对破产企业重组时税收衔接工作的有效监督;《企业破产法》和《民事诉讼法》的破产还债程序均无破产清算组出售资产应纳税的相关规定,导致破产程序中新生的税收债权流失;国务院关于破产的若干文件与全国人大及其常委会关于破产的法律规定相冲突,导致税收流失。

Corporate Bankrupt Law （try out ） passed in 1986 has been carried out for nearly 20 years. The supreme court has made some judicature explanations on the particular problems of the bankrupt cases, yet, with the development of our market economic system, there has been an increasing defect and insufficiency in the way of protecting country tax revenue. This paper analyzes the reason for losing revenue tax and proposes to modify and perfect the bankrupt law system and establish the law function of taxation department in the process of enterprise bankrupt.