摘要
企业债务豁免的课税规则是营商环境法治化的重要保障,包括“正常经营企业债务豁免课税的一般规则”和“破产重整企业债务豁免课税的例外规则”两个部分。例外规则的必要性来自破产重整的制度价值与债务人有限的纳税能力。但这并不意味着“税收减免”或“所得除外”的政策建议作为例外规则内容的合理性。结合假豁免、假重整的现实可能,例外规则应恪守量能课税原则与营商环境优化的市场化原则,秉持“中庸”的建构立场,既给予企业充分的再生时间,又不予以过度优惠扭曲破产重整的市场选择,诱导不必要的破产重整。据此,《企业破产法(修订草案)》将债务豁免纳入“不征税收入”方案有待商榷。以债务人选择权为主的,结合损益相抵、加速折旧、分期纳税的复合税务处理是例外规则未来可能的完善方向。
The enterprise income tax rules for debt cancellation are an important safeguard for the rule of law in the business environment.The rules comprise a general rule for enterprises operating normally and a special rule for those undergoing bankruptcy reorganization.The necessity for a special rule arises from the institutional value of bankruptcy reorganization and the limited ability of debtors to pay taxes.However,this does not justify adopting“tax relief”or“income exclusion”as the content of this special rule.Given the risks of fraudulent debt cancellations and fraudulent reorganizations,the design of the special rule must be guided by the ability-to-pay principle,uphold the principle of tax neutrality,and follow a market-oriented approach.It should adopt a moderate stance:providing enterprises with sufficient time to recover without offering excessive preferential treatment that could distort market choices or induce unnecessary bankruptcy reorganizations.Therefore,the proposal in the“Enterprise Bankruptcy Law(Draft Amendment)”to treat debt cancellation as“non-taxable income”is debatable.A viable path for improvement lies in a composite scheme that grants debtors the right to choose among offsetting gains and losses,accelerated depreciation,and tax installment payments.
作者
马逸璇
MA Yixuan(Law School,Shanghai University,Shanghai 200444,China)
出处
《北京理工大学学报(社会科学版)》
北大核心
2026年第1期41-50,共10页
Journal of Beijing Institute of Technology:Social Sciences Edition
基金
中央高校基本科研业务费专项资金资助项目“量能课税原则的具体化研究”(23XNH018)。
关键词
破产重整
债务豁免
企业所得税
量能课税原则
市场化原则
bankruptcy reorganization
debt cancellation
enterprise income tax
the ability-to-pay principle
the market-oriented principle
