重整企業中稅務機關對原生稅收債權處分權限研究

A Study on the Tax Authorities’Power to Disposal of Original Tax Claims in Corporate Reorganization

企業重整計畫中，稅收債權幾乎均表現為完全清償。其原因或為稅務機關自認為的執法風險，或為稅收債權優先權致使稅務機關並不關心企業是否能脫困。然而，新一輪《企業破產法》的修訂，在清算程序當中為稅收債權之前新增了消費者維持生活所必需之支出，「課稅特區」理論也在稅法、破產法當中反覆出現，稅收債權的絕對優先性受到了挑戰；除此之外，稅務機關在稅務工作中給予陷入困境的企業重生的機會，也是其履行稅法分則中維護經濟發展立法目的的體現。但其違反了形式上的稅收法定原則，需要說明自己的意思形成過程，但出於其功能與結構，將此說理義務交由法院透過批准或強制批准重整計畫，不僅能助其履行說理義務，也會為其對稅收債權的處分合法性進行背書。但此類處分並非沒有界限，中央可透過「稅式支出」的方式進行宏觀調控，並緩解其與稅收法定原則的衝突。

In corporate reorganization plans, tax claims are almost invariably settled in full. This may stem from tax authorities perceiving enforcement risks, or from the priority status of tax claims rendering authorities indifferent to whether the enterprise can overcome its difficulties. However, the latest revision to the Enterprise Bankruptcy Law has introduced new provisions in liquidation procedures, placing expenditures essential for consumers' subsistence ahead of tax claims. The“taxation special zone”theory has also repeatedly surfaced in both tax and bankruptcy laws. Furthermore, tax authorities granting struggling enterprises a chance for revival through their tax administration practices embodies the fulfillment of the legislative purpose outlined in the special provisions of tax law to safeguard economic development. Yet this approach violates the formal principle of tax legality, requiring explanation of its reasoning process. Given its functional and structural nature, however, delegating this obligation to courts through approval or compulsory approval of reorganization plans not only aids in fulfilling the duty of explanation but also endorses the legitimacy of its disposition of tax claims. Such dispositions are not without limits, however. The central government can employ“tax expenditures”for macroeconomic regulation, thereby mitigating conflicts with the principle of tax legality.