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篇名
更生方案收入之認定
並列篇名
How to Define Income in Rehabilitation Plan
作者 章懿心
中文摘要 在消費者債務清理條例之更生程序中,債務人要提出一個得到全體債權人會議可決之更生方案極為少見,故如何提出一個符合「盡力清償」要件、能夠讓法院認可之更生方案,為債務人首要目標。然而,債務人就更生方案陳報「收入」計算,往往會受到法院的挑戰,原因不外乎為,債務人工作低於最低基本工資是否合理?工作獎金是否要計入收入?「可處分所得」、「固定收入」、「薪資」到底是否為同一概念?債務人收入之多寡,將直接導致債務人提出之更生方案是否符合「盡力清償」之要件。本文將藉由法院判決觀察,嘗試就前述問題分析並提出個人建議,希能為作為債務人陳報收入時之參考。
英文摘要 In The Consumer Debt Clearance Statute rehabilitation process, it is rare for a debtor to propose a rehabilitation plan that is approved by creditors’ meeting. Therefore, it is the debtor’s primary goal to propose a rehabilitation proposal that meets the “best efforts” requirement and can be approved by court. However, a debtor’s declaration of “income” for the purpose of a rehabilitation proposal will often be challenged by the court for the following reasons: Is it reasonable for the debtor to work for less than the minimum wage? Should work bonuses be counted as income? Are “disposable income”, “fixed income” and “salary” the same concept? The amount of the debtor’s income will directly lead to whether the debtor’s proposed rehabilitation plan meets the “best efforts” requirement. In this article, we will try to analyze the above issues and put forward our personal suggestions based on the observations of judgments, which will serve as a reference for debtors when they report their income.
起訖頁 74-85
關鍵詞 更生方案最低基本工資可處分所得固定收入RehabilitationMinimum WageDisposable IncomeFixed Income
刊名 月旦財經法雜誌
出版單位 元照出版公司
期數 202410 (2024年特刊期)
DOI 10.53106/1815008XS015  複製DOI  DOI申請
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