法学院知识库

税法的实施基于企业的正常运营，其核心目标在于稳保国家收入；而破产重 整制度旨在帮助陷入困境的企业恢复生机，保障各经济主体利益，实现经济社会 的和谐稳定。二者立法目的不同，导致企业破产重整制度与税收法律间存在诸多 矛盾，进而使得企业破产重整制度无法顺利施行。依据法律规范梳理与司法实践 分析，我们发现亟待弥合两者间的冲突。企业破产重整与税收法律密切相关，但 两者在理论和立法上缺乏交叉研究与考量，导致税收给破产重整程序造成些许不 便。学术界为此建议将“课税特区”理论运用到破产实践中，提出对破产企业征 税时应区别于正常经营的企业，为企业破产重整制度的发展提供思路。在实践中，则需要从调和立法冲突、完善企业破产涉税法律规范等方面促进企业破产重整成 功。

本文共分为六章。以破产重整程序的全阶段为研究对象，结合实际案例，厘 清税收相关法律在破产重整程序中适用的具体分歧，关注一直以来被忽视的破产 税收制度问题研究。第一章绪论部分，主要介绍了本文选题的背景与意义，通过 梳理当前国内外研究成果，进而明确了具体研究方法及创新和不足；第二章，概 述破产和税收债权的基础理论，从“领域法学”和“课税特区”两方面论述了破 产法与税法的规则互认与理念融合；第三章，对企业破产重整程序中的涉税法律 制度进行梳理，并归纳和分析目前涉税案件的司法现状；第四章，在前文对涉税 法律制度及涉税案件司法现状进行检视的基础上，围绕争议焦点，分析我国破产 重整司法实践中所面临的涉税法律问题；第五章，结合域外立法实践经验，为解 决我国企业破产重整涉税法律问题提出建议，以期为破产法和税法的制度改革提 供智力支持和理论支撑；第六章，对全文进行回顾并进行归纳总结。

The implementation of the tax law is based on the normal operation of enterprises, and its core goal is to stabilize the country's revenue; The bankruptcy reorganization system aims to help distressed enterprises recover their vitality, protect the interests of all economic entities, and achieve economic and social harmony and stability. The legislative purposes of the two are different, resulting in many contradictions between the enterprise bankruptcy reorganization system and the tax law, which makes it impossible for the enterprise bankruptcy reorganization system to be implemented smoothly. Based on the analysis of legal norms and judicial practice, we find that there is an urgent need to bridge the conflict between the two. Enterprise bankruptcy reorganization is closely related to tax law, but there is a lack of cross-research and consideration between the two in theory and legislation, resulting in some inconvenience caused by taxation in the bankruptcy reorganization procedure. Therefore, the academic community suggests that the theory of "special tax zone" should be applied to bankruptcy practice, and it is proposed that bankrupt enterprises should be taxed differently from enterprises in normal operation, so as to provide ideas for the development of enterprise bankruptcy reorganization system. In practice, it is necessary to promote the success of enterprise bankruptcy reorganization by reconciling legislative conflicts and improving thetax-related legal norms for enterprise bankruptcy.

This article is divided into six chapters. Taking the whole stage of bankruptcy reorganization procedure as the research object, combined with actual cases, this paper clarifies the specific differences in the application of tax-related laws in bankruptcy reorganization procedure, and pays attention to the research on bankruptcy tax system that has been neglected for a long time. In the introduction of the first chapter, this paper mainly introduces the background and significance of the topic selection, and then clarifies the specific research methods, innovations and shortcomings by combing the current research results at home and abroad. Chapter 2 summarizes the basic theories of bankruptcy and tax claims, and discusses the mutual recognition of rules and the integration of concepts between bankruptcy law and tax law from the perspectives of "domain law" and "special tax zone". Chapter 3 reviews the tax system in the bankruptcy reorganization procedure of enterprises, and summarizes and analyzes the current judicial status of tax-related cases. Chapter 4, on the basis of the review of the tax system and the current situation of tax-related cases, analyzes the tax-related legal issues faced in the judicial practice of bankruptcy and reorganization in China around the focus of disputes. Chapter 5 combined with the practical experience of foreign legislation, this paper puts forward suggestions for solving the tax-related legal problems of enterprise bankruptcy and reorganization in China, inorder to provide intellectual support and theoretical basis for the reform of the bankruptcy law and tax law. Chapter 6 reviews and summarizes the full text.