破产税收债权的理解与适用——以《破产法》与《税收征管法》的冲突与协调为视角

Study on the Application of the Tax Claims in Bankruptcy View on the conflict and coordination between Bankruptcy Law and The Law of Tax Collection and Management

《破产法》与《税收征管法》对税收债权的规定存在诸多冲突,给司法适用带来困惑。新《破产法》明确了破产税款的"债权"特性,但却对税收债权缺乏细致明确的规定,需要结合《税收征管法》加以理解适用。同时在两者存在立法冲突时,应优先适用《破产法》。

Bankruptcy Law and The Law of Tax Collection and Management have a certain conflicts on the regulation of tax claims,which brings perplexities in application.The new Bankruptcy Law makes clear the specialty of claim character of the bankrupt tax,thus to give no thorough regulation of the tax claim which need to be understood by combining with The Law of Tax Collection and Management.Simultaneously,if conflicts happen,the Bankruptcy Law should have priority.