论第三人代缴税款后所得代位权于破产程序中的效力限度——试与王霞、杨钺同志商榷

On the Validity Degree of the Subrogation Right after the Third Party Has Paid Taxes in Bankruptcy Proceedings:Discuss with Wang Xia and Yang Yue

“王某某诉律信公司案”被评选为我国“2019年度十大影响力税务司法审判案例”之一。王霞、杨钺同志撰文反驳了法院的裁判理由,但其观点尚值商榷。“第三人代缴税款”现象在现实中确有发生,但我国税法中并无明文规定可资适用。此种规范缺位因违反“税法计划”而构成明显法律漏洞,对其的填补方法乃类推适用我国《民法典》第五百二十四条“第三人代为清偿规则”。据此,第三人代缴税款应能发生消灭纳税人税收债务的效果。税务机关接受第三人清偿后,税收债权转让给第三人,第三人得对纳税人行使代位权。针对第三人代缴税款后所得代位权于破产程序中的效力限度问题,在解释上存在不同方案。让第三人取得税收优先权,更加符合税法目的,也更有助于平衡各方利益。

The case of“Wang v.Lvxin Corporation”was selected as one of the“Top Ten Influential Taxation Law Cases in China”in 2019.Two scholars,Wang Xia and Yang Yue,wrote an article to comment on the case,contradicting the court s opinion.However,their arguments are debatable.The phenomenon of“taxes paid by a third party”does occur in reality,but there is no clear legal provision in the taxation law of China to regulate it.This lack of norm leads to an obvious gap in law in that it deviates from the“plan of taxation law.”The method of gap filling is to apply the most similar legal norm by analogy,which is Article 524 of the Civil Code of China's Mainland,i.e.,the“rule of performance by a third party.”Accordingly,after the tax is paid by a third party,the taxpayer s obligation to pay shall be terminated.After the tax authority accepts the payment from the third party,the tax creditor s rights shall be transferred to the third party,who in turn may exercise the subrogation right against the taxpayer.Regarding the validity degree of the subrogation right obtained after the third party has paid the tax in the bankruptcy proceedings,there are different approaches of interpretation.Allowing the third party to obtain tax lien against the taxpayer is more in line with the purpose of taxation law and is more conducive to balancing the interests of all the parties involved.