从扩张走向限缩:税收优先权在民事执行程序中的实现路径

From Expansion to Limitation:Tendency of Taxation Priority in Civil Execution Procedure

不论是“先税后证”还是包税条款,从结果上都呈现出税收优先权在民事执行程序中扩张的趋势。税收优先权扩张所提升的执法效率不足以弥补民事交易秩序的减损。《税收征管法》和《民事诉讼法》都没有明确规定税收优先权在民事执行中的实现方式,导致司法实践中频频出现截然不同的裁定,严重影响了执行的效率和交易的可预期性。税收债权应当遵循债权受偿的逻辑,除满足税收债权公示的形式要件外,不享有优先权。民事执行程序中的新生税款不宜一概作为执行费用优先支付。从程序要件和实体要件上对税收优先权进行限缩,有助于平衡税收债权人和民事债权人之间的利益,保障交易安全,推动税收治理能力的提升。

Both taxation ahead of issuing license and tax-transferring clauses result in an obvious expanding trend of taxation priority in civil execution procedure.The rise of executive efficiency brought by expansion of taxation priority cannot cover the loss of civil transaction order in general.Tax administration law and civil procedural law have no explicit clauses regulating how taxation priority functions in civil execution procedure,thus inconsistent decisions vastly appear,and transactions are less predictable.No taxation priority should be allowed unless the publicity element is fulfilled.Newly incurred tax at large should not be regarded as enforcement cost and thus prioritized than other claims.Limiting taxation priority from both the procedural and substantive angles can strengthen the balance between tax authorities and civil claimants,and ensure transaction safety further and elevate the governance capacity in tax administration.