| 關 鍵 詞： |
破產；重生；免責；債務；破產稅；清算；重整；有固定收入之個人債務調整；優先債權；普通債權 |
| 中文摘要： |
依照我國《消費者債務清理條例》第一百三十八條第三款的規定，稅捐債務為不免責債務，主要為避免違反租稅公平。同樣地，在美國，稅捐債務為不免責優先債務。但在美國，不論是學界、國會，甚至聯邦最高法院皆認為給予誠實的債務人重生機會是破產政策之核心目的，因此美國《破產法典》規定，在符合相關規定的條件下，聲請破產是可免除稅捐債務責任以符合破產政策核心目的之方式。
當債務人陷入財務危機，聲請破產往往成為債務人眼中的必要之惡。美國《破產法典》（Bankruptcy Code）給予債務人三種破產程序選擇－第七章「清算」、第十一章「重整」、第十三章「有固定收入之個人債務調整」。然而不同的章節對稅捐處理之規定有不同之規範。破產影響債權人之權益，包括稅捐債權人－－國稅局，因而進一步影響國家財政。有鑑於美國個人破產課稅制度經過多年的發展已臻成熟，本文擬介紹並探討美國《破產法典》對個人稅捐債務之規範。
|
| 英文關鍵詞： |
Bankruptcy；Fresh Start；Discharge；Debts；Bankruptcy Tax；Liquidation；Reorganization；Adjustment of the Debts of Individual with Regular Income；Priority Claims；General Claims |
| 英文摘要： |
In accordance with Chapter 138 Article 3 of Taiwan’s Consumer Debt Clearance Regulations, a discharge under the Regulations does not discharge an individual debtor from tax liability due to the tax fairness reason. Likewise, tax debt is not automatically dischargeable and categorized as a priority claim in the United States of America. However, in the field of academia, Congress and the U.S. Supreme Court have long recognized that one of the primary purposes of the bankruptcy law is to give debtors a fresh start. Therefore, under the U.S. Bankruptcy Code, a debtor is able to discharge their tax liability if requirements are met.
When a debtor is in financial crisis, bankruptcy becomes a necessary evil. Although an individual debtor can file bankruptcy petitions under Chapter 7 Liquidation, Chapter 11 Reorganization, or Chapter 13 Adjustment of the Debts of Individual with Regular Income, each chapter has different tax ramification. The filing of a bankruptcy petition affects all creditors, including the debt collector, the I.R.S., which then affects tax revenues. Therefore, finding a middle ground between “tax fairness” and “fresh start” has become a challenge to the government. Because the U.S. has a well-developed bankruptcy tax structure, this paper will introduce and examine the U.S. bankruptcy tax system.
|
| 目 次： |
壹、前言
貳、債務免責與稅捐
一、被免除的債務與稅捐之關係
（一）原則
（二）例外美國《破產法典》對個人稅捐債務規範之探討
二、歸屬原則
參、破產稅捐債務之規範
一、稅捐債權之種類
（一）有擔保稅捐債權
（二）無擔保稅捐債權
二、稅捐債務免責之規定
（一）稅捐債務
（二）稅捐附帶給付
（三）小結
三、破產程序之相關稅捐處理之規定
（一）第七章「清算」
（二）第十一章「重整」
（三）第十三章「有固定收入之個人債務調整」
肆、結論
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|