论破产程序中税收滞纳金的权利属性

On the Right Attribute of Tax Delay in Bankruptcy Procedure

本文基于"税收滞纳金是否可以在破产程序中优先受偿"的问题展开,通过引入"课税特区"理论,藉由量能课税与利益衡量的理念,明晰了破产程序中的税收滞纳金"协调并兼顾国家税收利益与普通债权人利益"的功能及其作为"税收利息"的法律性质,进而将税收滞纳金界定为"劣后债权",并形成"破产申请受理之前,税收滞纳金为普通破产债权;破产申请之后,税收滞纳金为劣后债权"的"前普后劣"的权利规范体系,以公平地保护普通债权人,以致在"保护债权人"这一利益点上实现破产法与税法的平衡与协调。

Based on the question of whether tax late payment can be paid in priority in bankruptcy proceed-ings, this paper clarifies the function of tax late payment in bankruptcy proceedings and its legal nature as "tax interest" by introducing the theory of "tax special zone" and the concept of Energy Taxation and interest measurement. Tax late payment is defined as "inferior creditor’s rights" and forms a "common bankruptcy cred-itor’s rights before the bankruptcy application is accepted;after the bankruptcy application, tax late pay-ment is inferior creditor’s rights" before and after the "inferior creditor’s rights", in order to protect ordinary creditors fairly, so as to achieve the balance and coordination between bankruptcy law and tax law on the point of "protecting creditors". Tune.