[1]余小伟,夏颖.论第三人代缴税款后所得代位权于破产程序中的效力限度——试与王霞、杨钺同志商榷[J].常州大学学报(社会科学版),2023,24(03):12-27.[doi:10.3969/j.issn.2095-042X.2023.03.002]
　Yu Xiaowei,Xia Ying.On the Validity Degree of the Subrogation Right after the Third Party Has Paid Taxes in Bankruptcy Proceedings: Discuss with Wang Xia and Yang Yue[J].Journal of Changzhou University(Social Science Edition),2023,24(03):12-27.[doi:10.3969/j.issn.2095-042X.2023.03.002]
点击复制

论第三人代缴税款后所得代位权于破产程序中的效力限度——试与王霞、杨钺同志商榷()
分享到：

常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第24卷
期数:
2023年03期
页码:
12-27
栏目:
财税法 专题研究
出版日期:
2023-07-18

文章信息/Info

Title:
On the Validity Degree of the Subrogation Right after the Third Party Has Paid Taxes in Bankruptcy Proceedings: Discuss with Wang Xia and Yang Yue
作者:
余小伟; 夏颖
Author(s):
Yu Xiaowei;  Xia Ying
关键词:
第三人代为清偿;  第三人代缴税款;  破产程序;  代位权;  税收优先权
Keywords:
performance by a third party;  payment of tax by a third party;  bankruptcy proceedings;  subrogation right;  tax lien
分类号:
D922.291
DOI:
10.3969/j.issn.2095-042X.2023.03.002
文献标志码:
A
摘要:
“王某某诉律信公司案”被评选为我国“2019年度十大影响力税务司法审判案例”之一。王霞、杨钺同志撰文反驳了法院的裁判理由,但其观点尚值商榷。“第三人代缴税款”现象在现实中确有发生,但我国税法中并无明文规定可资适用。此种规范缺位因违反“税法计划”而构成明显法律漏洞,对其的填补方法乃类推适用我国《民法典》第五百二十四条“第三人代为清偿规则”。据此,第三人代缴税款应能发生消灭纳税人税收债务的效果。税务机关接受第三人清偿后,税收债权转让给第三人,第三人得对纳税人行使代位权。针对第三人代缴税款后所得代位权于破产程序中的效力限度问题,在解释上存在不同方案。让第三人取得税收优先权,更加符合税法目的,也更有助于平衡各方利益。
Abstract:
The case of “Wang v. Lvxin Corporation” was selected as one of the “Top Ten Influential Taxation Law Cases in China” in 2019. Two scholars, Wang Xia and Yang Yue, wrote an article to comment on the case, contradicting the court's opinion. However, their arguments are debatable. The phenomenon of “taxes paid by a third party” does occur in reality, but there is no clear legal provision in the taxation law of China to regulate it. This lack of norm leads to an obvious gap in law in that it deviates from the “plan of taxation law.” The method of gap filling is to apply the most similar legal norm by analogy, which is Article 524 of the Civil Code of Mainland China, i.e., the “rule of performance by a third party.” Accordingly, after the tax is paid by a third party, the taxpayer's obligation to pay shall be terminated. After the tax authority accepts the payment from the third party, the tax creditor's rights shall be transferred to the third party, who in turn may exercise the subrogation right against the taxpayer. Regarding the validity degree of the subrogation right obtained after the third party has paid the tax in the bankruptcy proceedings, there are different approaches of interpretation. Allowing the third party to obtain tax lien against the taxpayer is more in line with the purpose of taxation law and is more conducive to balancing the interests of all the parties involved.

参考文献/References:

[1]陈清秀.税法总论[M].北京:法律出版社,2019.
[2]熊伟,王宗涛.中国税收优先权制度的存废之辩[J].法学评论,2013,31(2):47-54.
[3]刘剑文,熊伟.税法基础理论[M].北京:北京大学出版社,2004.
[4]卢慧菲.专家眼中的年度10大税务司法审判案例[N].中国税务报,2019-12-31(5).
[5]王霞,杨钺.“第三人代为清偿规则”在税收关系中的适用:“王某诉律信公司案”析评[J].中南大学学报(社会科学版),2021,27(6):83-91.
[6]卡尔·拉伦茨.法学方法论[M].黄家镇,译.北京:商务印书馆,2020:469.
[7]舒国滢,王夏昊,雷磊.法学方法论[M].北京:中国政法大学出版社,2018.
[8]王利明.法学方法论:以民法适用为视角[M].2版.北京:中国人民大学出版社,2021.
[9]李惠宗.税法方法论[M].台北:元照出版有限公司,2021.
[10]刘剑文,侯卓,耿颖,等.财税法总论[M].1版.北京:北京大学出版社,2016:322.
[11]德国租税通则[M].陈敏,译.台北:“财政部”财税人员训练所,1985:65.
[12]王泽鉴.民法总则[M].修订本.北京:北京大学出版社,2009.
[13]杨小强.税法总论[M].长沙:湖南人民出版社,2002:173.
[14]叶金育.税收法定主义与契约关系之考察:以“第三人代为履行”为分析对象[M]//李昌麟,岳彩申.经济法论坛:第9卷.北京:群众出版社,2012:280.
[15]黄茂荣.法学方法与现代税法[M].北京:北京大学出版社,2011:173.
[16]杨仁寿.法学方法论[M].2版.北京:中国政法大学出版社,2013:194.
[17]卡尔·拉伦茨.法学方法论[M].6版.黄家镇,译.北京:商务印书馆,2020:479.
[18]石一峰.再论冒名处分不动产的私法适用:类推适用的视角[J].现代法学,2017,39(3):42-53.
[19]齐佩利乌斯.法学方法论[M].金振豹,译.北京:法律出版社,2009:99.
[20]美浓部达吉.公法与私法[M].黄冯明,译.周旋,勘校.北京:中国政法大学出版社,2002:72.
[21]席晓娟.略论民法基本原则的税法适用[J].河北法学,2008(5):117-120.
[22]最高人民法院民法典贯彻实施工作领导小组.中华人民共和国民法典合同编理解与适用:四[M].北京:人民法院出版社,2020:2800.
[23]王泽鉴.不当得利[M].2版.北京:北京大学出版社,2015:53.
[24]赖英照.如何解释法律:法条文义或立法目的?[J].月旦法学杂志,2022(1):61-69.
[25]叶金育.税及税法的正当性研究[J].涉外税务,2006(5):21-24.
[26]SCHÄFER H, OTT C. The economic analysis of civil law [M]. Cheltenham, Northampton, MA: Edward Elgar, 2004:21.

备注/Memo

备注/Memo:
作者简介:余小伟,法学博士,常州大学史良法学院讲师、硕士研究生导师; 夏颖,常州大学史良法学院硕士研究生。
基金项目:江苏高校哲学社会科学研究一般项目“侵权法哲学基础视阈下受害人特殊体质对损害赔偿责任的影响研究”(2019SJA1080)。
更新日期/Last Update: 1900-01-01