破产程序中税收滞纳金的法律性质分析

Overdue tax payment's legal characteristics analysis in bankruptcy proceedings

我国《企业破产法》第一百一十三条规定破产人所欠税款优先于普通破产债权优先受偿。但是该法中并没有规定税款滞纳金是否可以作为债权进行申报,以及如果税收滞纳金可以作为债权进行申报,那么税款滞纳金是否同所欠税款一样优先于普通破产债权优先受偿,另外《行政强制法》实施后,税收滞纳金的法律适用问题也值得深入研究。而解决以上问题的关键之处在于对于税收滞纳金的法律性质进行分析。

China＇s Enterprise Bankruptcy Law ＂provisions of Article 113 of the taxes owed by bankrupt priority claim precedence over ordinary bankruptcy claims. But the law does not require taxes late fees can be declared as a debt, and if the tax late fees can be declared as a debt, then the late tax payment with the taxes owed by priority priority for repayment in the ordinary bankruptcy claims, the other ＂administrative after the implementation of the mandatory law, tax law applicable to the problem of late payment is also worthy of further study. And the key to solve the above problem that the analysis of the legal nature of the tax late fees.Alpha