《破产法》中税收优先制度的效率改革——一个处置权利冲突的新的分析视角

The Reform of Tax Priority in Bankruptcy Law with a Standard of Efficiency——A New Way to Deal with the Conflict of Rights

面对法学界关于《破产法》中税收优先秩序的多种言说,成本—收益分析方法可以为税收债权与普通债权的清偿顺序提供统一且有效的理论。这是因为借助该方法,不仅能够明晰企业破产势必涉及的异议程序和重建程序在不同清偿顺序下的成本变化(直接成本),而且能够据此观测现有清偿顺序对交易当事人远期行为的激励情况(间接成本)。因此,若以经济效率作为债务清偿的顺序标准,则"权利保护所实现的产出总和"可期最大化,并最终形成权利冲突的处置之道。

Compared with the academic viewpoints about the tax priority in the bankruptcy law, the cost-benefit analysis will provide a unified and effective argument, which is about the priority of the tax or the debt. That＇s because we can make the direct cost change （including objection cost ＆ reconstruction cost） and the indirect behavior motivation in different circumstances clear with the help of cost-benefit analysis. So, if the economic efficiency is defined as the reform standard of repayment order, the output sum of the protection of rights will be maximization, and it will contribute to the formation of the solutions about the conflict of rights.