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浅析企业破产清算中税收优先权与担保物权的冲突

Analysis of the Conflict between Tax Priority and Security Property in Enterprise Bankruptcy Liquidation

法学进展 / 2023,5(3)：186-192 / 2023-07-20 226 217

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• 作者： 易苏园     
• 单位：

  中国政法大学，北京

• 关键词： 企业破产清算；税收优先权；担保物权
• Enterprise bankruptcy liquidation; Tax priority; Security interest
• 摘要： 在企业破产清算程序中，债权清偿顺序是一项备受关注的问题。其中,税收债权与担保物权效力位阶的先后成为了法学理论与司法实践中的重要议题。一方面，二者在权利属性、法律位阶等方面存在法理上认定的疑难；另一方面，这也是公共利益与私人权利在法价值理论的矛盾。本文将结合《企业破产法》与《税收征收管理法》的有关规定深入剖析，这一问题的解决将有效促进对破产程序中的公共利益和私人利益的平衡和维护，推动破产程序。
• In the bankruptcy and liquidation procedure of enterprises, theorder of creditor’s rights repayment is a problem that attracts much attention.Among them, the effect rank of tax credit and security right has become animportant issue in legal theory and judicial practice. On the one hand, there aredifficulties in the legal identification of the two in the attributes of rights andlegal rank. On the other hand, it is also a contradiction between the theory ofpublic interest and private rights in law. This article will be combined with therelevant provisions of the Enterprise Bankruptcy Law and the Tax CollectionAdministration Law, the solution of this problem will effectively promote thebalance and maintenance of public interests and private interests in bankruptcyproceedings, and promote bankruptcy proceedings.
• DOI： https://doi.org/10.35534/al.0503018
• 引用： 易苏园．浅析企业破产清算中税收优先权与担保物权的冲突［J］．法学进展，2023，5（3）：186-192．