企业不动产司法拍卖涉税问题研究——兼论税收征管中《民法典》适用性

Research on Tax-related Issues of Judicial Auction of Corporate Real Estate

企业不动产司法拍卖涉税问题一直以来都具有较大争议。通常而言,不动产司法拍卖会产生较大数额的应纳税款,而司法拍卖中的被执行人往往资金不足,无力缴足相关税款,因而导致拍卖资产难以过户以及资产闲置等问题的产生。目前,这些问题在我国现行税收征管中并未得到有效解决。因此,应基于税收之债的关系,加强对第三方权利人的保护;规范条款设置,加强政策执行力度以及部门之间的沟通与协作;优化执法方式,适当增强税收征管法中的《民法典》适用性。

The tax-related issues of judicial auction of corporate real estate have always been controversial.Generally speaking,judicial auction of real estate will generate a relatively large amount of tax payables,and the persons subject to execution in judicial auction often have insufficient funds and are unable to pay relevant taxes,which leads to problems such as difficulty in transferring the auctioned assets and idle assets.At present,these problems have not been effectively resolved in China’s current tax collection and management.It is necessary to strengthen the protection of third-party right holders based on the relationship of tax debts;regulate the establishment of clauses,strengthen policy implementation and communication and cooperation between the departments;optimize law enforcement methods,and appropriately strengthen the applicability of"Civil Code"in the tax collection and management law.