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税收债权是税收债权人履行给付税款的权利,即国家请求纳税义务人交纳税款的权利。税收债权作为破产债权的重要组成部分,不仅在破产债权人对财产分配进行表决的时候具有相应法定表决权,而且其债权份额往往占破产债权的比例较大,因此在破产清算程序中,税收债权相关权利的行使会对于清算程序的进行和债权的清偿情况会产生较大的影响。本文尝试就破产法上税收债权可能存在问题予以剖析和解决,对其中出现的一系列问题提出建议,希望为破产法后续的司法解释以及税务部门规章的制定提供参考。
Tax claims are tax creditors perform the right to pay taxes, that is, the state taxpayers request the right to pay taxes. As an important part of the bankrupt claims, the tax claims not only have the corresponding statutory voting right when the bankrupt creditors vote on the distribution of property, but also their share of the debt often accounts for a large proportion of the bankrupt claims. Therefore, in the bankruptcy liquidation process, The exercise of liquidation will have a greater impact on the liquidation process and the settlement of claims. This article tries to analyze and solve the possible problems of the tax claims in the bankruptcy law, and puts forward suggestions on a series of problems that appear in the paper, hoping to provide reference for the subsequent judicial interpretation of the bankruptcy law and the formulation of tax department rules and regulations.