企业破产清算中税收优先权的法治化路径探析
The Legal Path of Tax Priority in Enterprise Bankruptcy Liquidation

在企业破产的背景下，税收债权的优先性及其具体限度一直是理论界热议的焦点，相关法律规定面临着条文逻辑上的不一致和范围界定上的模糊性。以纳税人主义为视角，企业在破产过程中应认真权衡税收债权与其他债权之间的关系。在不宜废除企业破产税收优先权的情形下，在不宜直接废除企业破产税收优先权的现实背景下，本文建议对现行《税收征收管理法》第45条进行修订，以明确并强化担保债权在破产清偿顺序中的优先地位，同时将税收优先权的适用范围限定于税款本金，明确排除滞纳金和税收罚款。
In the context of enterprise bankruptcy, the priority of tax claims and its specific limits have been the focus of hot discussion in the theoretical circle, and the relevant legal provisions are faced with the inconsistency of the logical provisions and the ambiguity of the scope definition. From the perspective of taxpayer doctrine, enterprises should carefully weigh the relationship between tax claims and other claims in the process of bankruptcy. Under the circumstances that it is not appropriate to abolish the tax priority of enterprise bankruptcy, and under the realistic background that it is not appropriate to directly abolish the tax priority of enterprise bankruptcy, this paper proposes to amend Article 45 of the current Law on the Administration of Tax Collection to clarify and strengthen the priority status of secured claims in the bankruptcy settlement order, and at the same time limit the application scope of tax priority to the tax principal. Late fees and tax penalties are explicitly excluded.