当破产程序中税收优先债权遇上有抵押担保的债权，谁更优先受偿？

基本案情：农行越城支行与金宝利公司破产纠纷案
Basic facts: Bankruptcy dispute between ABC Yuecheng Sub-branch and Jinbaoli
   自2010年10月起，农行越城支行先后与金宝利公司签订了两份《最高额抵押合同》和四份《流动资金借款合同》，共向其发放贷款1410万元，金宝利公司以其名下房地产和土地使用权设定了抵押并办理了抵押登记。后2014年9月28日，金宝利公司向浙江省绍兴市柯桥区人民法院申请破产清算，进入破产程序。2014年11月5日，农行越城支行向破产管理人申报上述1410万元有财产担保债权。2014年11月26日，金宝利公司破产管理人确认该笔债权为有财产担保的债权，但提出绍兴市国税局其中37419373.07元税收优先权优先于农行越城支行有财产担保的债权。
   Since October 2010, the Agricultural Bank of China Yuecheng Sub-branch has successively signed two "Maximum Mortgage Contracts" and four "Working Capital Loan Contracts" with Jinbaoli Company, and issued a total of 14.1 million yuan of loans to it. Real estate and land use rights have been mortgaged and registered for mortgage. On September 28, 2014, Jinbaoli applied to the Keqiao District People's Court in Shaoxing City, Zhejiang Province for bankruptcy and liquidation, and entered bankruptcy proceedings accordingly. On November 5, 2014, the Agricultural Bank of China Yuecheng Sub-branch reported to the bankruptcy administrator the above-mentioned 14.1 million yuan of secured property claims. On November 26, 2014, the bankruptcy administrator of Jinbaoli confirmed that the claim was a property-secured claim, but proposed that the tax priority of RMB 37,419,373.07 of the Shaoxing State Administration of Taxation would take precedence over the property-secured claim of the Agricultural Bank of Yuecheng Sub-branch.
   2016年11月3日，农行越城支行以金宝利公司为被告，以绍兴市柯桥区国税局为第三人向浙江省绍兴市柯桥区人民法院提起诉讼。请求撤销被告破产管理人于2014年11月26日作出的关于第三人享有的37,419,373.07元税收优先权优于原告有财产担保的金额为1,410万元的认定；确认原告对被告抵押的房地产和土地使用权折价或拍卖、变卖所得的价款在债权数额1,410万元范围内享有优先受偿权，且优先于第三人的37,419,373.07元税收债权受偿。
   On November 3, 2016, the Agricultural Bank of China Yuecheng Sub-Branch filed a lawsuit with Jinbaoli Company in Shaoxing Keqiao District People's Court,as well as took the Keqiao District State Taxation Bureau of Shaoxing City as the third person.Request for the revocation of the defendant's bankruptcy administrator's determination that the tax priority of RMB 37,419,373.07 enjoyed by a third party on November 26, 2014 is superior to the plaintiff's property guarantee amount of 14.1 million yuan; Confirm the plaintiff's real estate and land mortgaged by the defendant The price obtained from the discount of the right to use or the auction or sale shall have priority to be paid within the scope of 14.1 million yuan of claims, and shall be given priority over the third party's compensation of 37,419,373.07 yuan in tax claims.
   最终，一审法院判决驳回原告全部诉讼请求。后农行越城支行不服一审判决，遂向绍兴市中级人民法院提起上诉，绍兴市中级人民法院作出终审判决，判决撤销一审判决，并确认农行越城支行在1410万元范围内的债权优先于柯桥区国税局所主张的税收债权。
   Eventually, the court of first instance rejected all the plaintiff's claims. Later, the Agricultural Bank of China Yuecheng Sub-branch refused to accept the judgment of the first instance, and then appealed to the Shaoxing Intermediate People's Court. The Shaoxing Intermediate People's Court made a final judgment, ruled to cancel the first judgment, and confirmed that the creditor's rights of the Agricultural Bank of Yuecheng Sub-branch in the range of 14.1 million yuan took precedence over The tax claims of the Keqiao District National Tax Bureau.
   导致一审二审判决差异的主要在于，税收优先权遇上有抵押担保的债权时，谁更优先受偿？
税收优先权是指当纳税人所欠税款和其他未获清偿债务同时存在，且剩余财产不足以清偿全部债务时，税收可排除其他债权而优先受偿的一种权利。
   我国《税收征管法》第45条规定，当纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的，税收应当先于抵押权、质权、留置权执行。但是从我国《企业破产法》第113条来看，担保债权优先于破产费用、共益债务、职工债权、税收债权受偿
   The main reason for the difference between the first instance and the second instance is that when the tax priority meets the mortgage-backed claim, who has the priority to be paid?
   Tax priority refers to the right that the tax can exclude other creditor's rights and be paid preferentially when the tax owed by the taxpayer and other unliquidated debts coexist, and the remaining property is not enough to pay off all the debts.
   Article 45 of China's Tax Collection and Administration Law stipulates that when the tax owed by the taxpayer occurs before the taxpayer's property is mortgaged or pledged or the taxpayer's property is lied, the tax shall precede the mortgage and pledge 2. Lien enforcement. However, from the perspective of Article 113 of China's Enterprise Bankruptcy Law, secured claims have priority over bankruptcy costs, mutual benefit debts, employee claims, and tax claims.
   我们可以看到，关于税收优先权与有抵押担保的债权的受偿顺序，《企业破产法》与《税收征管法》发生冲突。关于税收债权的优先受偿，纵观各国法律我们可以看到：英国自1542年制定世界上首部破产法后虽经过了多次修改，但均以更好地保护无担保的债权人为宗旨，税收债权出于相对优先原则被赋予了一定了优先性，但仍与其他优先债权同等受偿；就德国而言，在19世纪70年代之前，德国承认税收的优先权制度，但在1994年予以废除，转而将税收债权视为一般的普通债权；依照日本破产法，税收债权属于财团债权，被绝对优先保护，但与此同时日本的立法也设立了其他限制制度。[①]学者熊伟也曾表示，“在世界范围内，税收优先权制度呈弱化趋势，有些国家甚至早已将其取消”。[②]
   We can see that with regard to the order of payment of tax priority and mortgaged claims, the Corporate Bankruptcy Law conflicts with the Tax Collection and Administration Law. Regarding the priority payment of tax credits, if we look at the laws of various countries, we can see that although the United Kingdom has revised the world ’s first bankruptcy law in 1542, although it has been amended several times, it has all been aimed at better protecting unsecured creditors. Due to the principle of relative priority, claims have been given a certain priority, but they are still equal to other claims. As far as Germany is concerned, before the 1870s, Germany recognized the tax priority system, but it was abolished in 1994. Instead, tax credits are regarded as ordinary ordinary credits. According to Japanese bankruptcy law, tax credits belong to consortium credits and are protected with absolute priority. At the same time, Japanese legislation has established other restrictions. [Huang Qiao. Study on Legal Issues of Tax Credits in the Process of Corporate Bankruptcy [D]. Jiangxi University of Finance and Economics, 2019.] Scholar Xiong Wei also stated, "In the world, the tax priority system is weakening, and some countries have already Its cancellation. " [Xiong Wei. Argument on the Existence and Abolition of China's Tax Priority System [J] .Law Review, 2013 (2).]
   在笔者的观点上，也赞成弱化税收债权的优先权。一方面，其实我国立法上也是支持当有抵押担保的债权和税收优先权冲突时，有抵押担保的债权先于税收债权受偿.虽然在受偿顺序上，我国《税收征管法》与《企业破产法》相冲突，但相对于《税收征管法》，《企业破产法》属于特殊法，在处理纠纷时应当使用特殊法优于一般法原则优先使用《企业破产法》的规定；另一方面，税收债权所涉及的利益往往较大，一位承认其优先性很可能会损害其他债权人的合理权益。
   From the author's point of view, it is also in favor of weakening the priority of tax claims. On the one hand, in fact, China ’s legislation also supports that when the mortgaged creditor's right and tax priority conflict, the mortgaged creditor's right is paid before the taxed creditor's right. The Bankruptcy Law conflicts, but compared to the Tax Collection and Administration Law, the Enterprise Bankruptcy Law is a special law. When dealing with disputes, the special law should be used in preference to the general law. The benefits involved in tax claims are often large, and one who acknowledges their priority will likely harm the reasonable rights and interests of other creditors.
[①]黄侨. 企业破产程序中税收债权法律问题研究[D].江西财经大学,2019.
[②]熊伟.中国税收优先权制度的存废之辩[J].法学评论,2013(2).