破产程序中税收债权问题论文.docx

万方数据万方数据破产程序中的税收债权问题摘 要为了适应我国市场经济的发展和国际大环境，我国破产法经历数次修改，不断完善。然而，面对纷繁复杂的社会矛盾，破产法始终无法穷尽并覆盖法律实践中无限而复杂的问题。由于税法与破产法的衔接部分存在着很多空白与不足，税收债权问题在破产程序中还存在很多的争议。我国现行的《企业破产法》113 条确立了税收一般优先权，但是关于破产重整程序中税收债务清偿方面的规定还有很多空白。本文从破产法的角度看税收债权问题，试图从一个更为广阔的视野来分析税收债权的实务操作中存在的问题。重点探讨了税收债权的成立的要素问题，破产重整程序中新生税收债权的清偿顺位问题和税收优先权在破产清算程序存在冲突问题。并对税收优先权存在的问题提出一些完善建议。在内容结构上本文共分为四章写作。简要来说：第一章 提出问题。由广东盛润集团股份有限公司破产重整案引出税收问题在破产程序中存在争议。随后从不同的立法角度分析了税收优先权制度价值，以及研究破产程序中税收债权争议问题的目的和意义。第二章 税收债权的概述。本章主要从税法学角度分析了税收债权的性质和分类、税收之债的成立要件等。第三章 破产程序中税收债权问题的探讨。本章通过讨论“破产万方数据重破产重整程序开始后产生的税收之债的受偿顺序”和“《企业破产法》与《税收征收管理法》中有关于税收优先权的冲突的适用”问题，解答了税收债权问题再破产程序中存在的争议。第四章 结合我国国情，从针对税收性质和征税对象的不同分别赋予不同的优先权的角度对我国破产程序中的税收债权问题的解决提供一些思路。关键词：税收债权；破产重整；破产清算；优先权万方数据TAX CLAIMS ISSUE IN BANKRUPTCYPROCEDUREABSTRACTIn order to adapt to the development of Chinas market economyand the need of international environment , the Insolvency law improvesconstantly after several modifications. However, faced with thecomplicated social contradictions, Insolvency law has never cover theinfinite and complex issue in the legal practice. Due to there are stillmany gaps and deficiencies in the convergence part of the tax law andbankruptcy law, tax debt problems still exist a lot of controversy in theinsolvency proceedings. The new Insolvency Act recognized the taxpriority, but in the reorganization process, there are many gaps about taxclaims.In this article, the author tries to analyze practice of tax claims fromthe perspective of the Insolvency law. I focus on the elements ofestablishment of tax claims, liquidation of the newborn tax claims inreorganization proceedings and conflicts of the tax priority in bankruptcyliquidation proceedings.Generally speaking, there are four sections in this article:万方数据The first chapter leads to the topic of tax claims issue by theGuangdong ShengRun Co. reorganization case, and points that it isimportant to research the controversial issues of tax claims in bankruptcyproceedings.The second chapter gives a summary of tax claims, incl