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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2021年11月第27卷第6期
   
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文章编号:1672-3104(2021)06-0083-09
 
“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
 
王霞,杨钺
 
(湘潭大学法学院,湖南湘潭,411105)
 
摘  要: 税收关系作为“公法之债”,兼具公法与私法调整对象的双重属性。“税款缴纳”是税收债务中以金钱给付为核心的义务,具备与私法债务相似的可代为清偿性,因此第三人代缴税款可类推适用《民法典》第524条“第三人代为清偿规则”,第三人清偿税收债务后可获得代位追偿权。税收债务在破产程序中享有的税收优先权旨在保护公共利益,由税务机关专享,若税收优先权随代位权一并转移给第三人,则偏离税法目的,并可能造成整体交易关系的失衡。因此,第三人代缴税款后,虽可获得对纳税人的代位权,但在破产程序中不享有税收优先权。
 
关键词: 第三人代为清偿;清偿代位;税收优先权;不当得利
 
 
The application of the "rules of paying off on behalf of others" in taxation relations: Comment on "the case of Wang v. Lvxin Company"
 
WANG Xia, YANG Yue
 
(School of Law, Xiangtan University, Xiangtan 411105, China)
 
Abstract: As a "public law debt", tax relationship has the dual attributes of both public law and private law. "Tax payment" is the core obligation of tax debt, which is based on money payment, and has the similarity of solvency of private law debt. Therefore, Article 524 of The Civil Code can be applied analogously to the third party's payment of tax, and the right of subrogation is available after the tax debt is paid. The tax priority enjoyed by tax debts in bankruptcy proceedings is intended to protect the public interest and is exclusively enjoyed by tax authorities. If the tax priority is transferred to a third party together with the subrogation right, it will deviate from the purpose of tax law and may cause an imbalance in the overall transaction relationship. Therefore, although the third party may obtain the subrogation right to the taxpayer after paying the tax on behalf of the third party, it does not enjoy the tax priority in the bankruptcy procedure.
 
Key words: the third party paying off on behalf of others; subrogation right; priority of taxes; unjust enrichment
 
 
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