重庆理工大学学报2025，Vol.39Issue(20)：122-133,12.DOI:10.3969/j.issn.1674-8425(s).2025.10.010
破产清算中超过本金欠税滞纳金性质认定争议及其纾解
Dispute over the nature of the portion of the tax delinquency penalty that exceeds the principal tax debt in bankruptcy liquidation and its mitigation
摘要
Abstract
In the enterprise bankruptcy liquidation,the relevant laws only regard the tax delinquency penalty before the acceptance of the bankruptcy application as ordinary claims,but they fail to clarify whether such penlaty can exceed the principal tax debt,nor to define the legal nature the portion of the tax delinquency penalty that exceeds the principal tax debt.This ambiguity has led to inconsistent judicial determinations in practice.In view of the fact that the Tax Collection and Administration Law,as a special law,has priority over the Administrative Compulsory Law,and it does not specify the upper limit of the tax delinquency penalty,it should be recognized that the tax delinquency penalty may exceed the principal tax debt.Furthermore,based on the functionalist interpretation of the theory of"damage compensation and administrative execution penalty",the tax delinquency penalty that exceeds the principal tax debt should be defined as a punitive overdue fine.Since the current legislation does not clarify whether punitive monetary obligations constitute bankruptcy claims,it is necessary,under the guiding principles of the Enterprise Bankruptcy Law,to reasonably balance the state's fiscal interests with the private interests of other creditors.Therefore,the portion of the tax delinquency penalty that exceeds the principal tax debt should be strictly identified and classified as an excluded claim.关键词
税收滞纳金/普通债权/除斥债权/劣后债权/破产清算Key words
tax delinquency penalty/ordinary creditor's rights/excluding creditor's rights/inferior claims/bankruptcy liquidation分类
政治法律引用本文复制引用
朱蕾..破产清算中超过本金欠税滞纳金性质认定争议及其纾解[J].重庆理工大学学报,2025,39(20):122-133,12.基金项目
国家社会科学基金项目"税收关系的公私效力边界研究"(21BFX117) （21BFX117）
