破产重整企业所得税制度的反思与修正

Reflection and Revision of the Corporate Income Tax System in Bankruptcy and Reorganization

摘要: 对破产重整企业的税收征管应当充分考虑到重整制度的特性，并以此为前提协调企业破产法与税收征管法的适用。面对当下制度衔接的空白、模糊乃至冲突的局面，有必要对国家征税权力进行适当地限缩。在以量能平等负担、社会公共利益最大化为原则对重整企业所得税制度进行路径优化的同时，仍应兼顾反避税的目的。具体而言，重整债务豁免所得在重整期间应享受递延纳税待遇，同时对我国现行税法中“暂不确认”的含义应进一步明确。特殊性税务待遇的适用空间应进一步放开，放松对权益连续性的要求，并取消股权支付作为债务豁免特殊性税务待遇的条件。在制度配套上，重视法院对重整企业的筛选功能，建立税务机关的事先裁判制度。

Abstract: The tax collection and management of bankrupt and reorganized enterprises should take full account of the characteris-tics of the reorganization system, and coordinate the application of the enterprise bankruptcy law and the tax collection and management law on this premise. In the face of the gap, ambiguity and even conflict in the current system connection, it is necessary to appropriately limit the national tax power. While optimizing the path of restructuring the corporate income tax system based on the principle of equal burden of capacity and maximization of social public interests, the purpose of an-ti-tax avoidance should also be taken into account. Specifically, the exempted income from restruc-turing debt shall enjoy deferred tax treatment during the restructuring period, and the meaning of “not recognized temporarily” in China’s current tax law should be further clarified. The applicable space of special tax treatment should be further opened, the requirements for continuity of rights and interests should be relaxed, and equity payment should be canceled as a condition for debt exemption from special tax treatment. In terms of system support, we should attach importance to the screening function of the court on the reorganization of enterprises, and establish the prior judgment system of tax authorities.