迟延履行期间债务利息计算的法律透视

Calculation of Debt Interest during Delayed Execution Period from Legal Perspective

对迟延履行期间的债务利息,民事诉讼法虽做了规定,但较为原则化,最高人民法院下发《关于执行程序中计算迟延履行期间的债务利息适用法律若干问题的解释》,对基数、利率、起始期间等做了规定,但关于一般债务利息、诉讼费用及其他费用是否纳入基数、同期利率及基准时限等问题的确定仍存在问题,最高人民法院《关于适用<民事诉讼法>的司法解释》仍未明确。为厘清存在的问题,应从以下方面着手:一般债务利息不应纳入基数范畴,案件受理费等诉讼费用应区分情况,鉴定费等其他费用应纳入基数范畴,同期利率按每日万分之一点七五计算,生效法律文书未载明加倍支付迟延履行债务利息也应支付,迟延履行期间的截止日应以申请执行人实际领取执行款之日确定,迟延履行期间应依据实际经过的天数认定。

With respect to the debt interest during delayed execution period, the civil procedure law has made provisions, but they are not very detailed. ＂Explanation on Several Questions of Law Application in Interest Calculation on the Debt during Delayed Execution Period in the Execution Period＂ issued by Supreme People＇s Court defines base number, interest rate and time limit, but the issues like general debt interest, coterminous rate, time limit, and whether legal costs and other expenses are included in base are not settled. ＂On Judicial Interpretation of the Applicability of the Civil Procedure Law＂ issued by Supreme People＇s Court does not give definitive answers to the above questions. To figure out the problems, we have to proceed from the following aspects： interest of general debt should not be included in base number; legal costs such as case acceptance fees should be treated differently; appraisal cost and other expenses should be included in base number; coterminous rate is provided at 0.0175% per diem; deferred debt interest should be paid double even if it is not stated in effective legal documents; the deadline during delayed execution period should be determined according to the date when the executor get the money; the delayed execution period should be calculated by days.