一直以来，破产税收债权优先权制度的存与废在学界争论不止，主张废除破产清算程序中税收债权优先权的学者们认为，破产税收债权优先权的实施效果一直不甚完美，看似是立法的缺陷，本质却是两法法域冲突以及税法原则或破产理念冲突。过分强调国家征税权的重要性不利于市场交易安全，乃至造成市场经济中的其他债权人的不利益。从实践来看，破产税收债权优先权地位呈现逐渐限制乃至取消趋势，各国通过立法手段限制税收优先权的时间，种类，清偿范围等，甚至有国家取消了破产税收债权的优先受偿地位。支持破产税收债权优先权制度继续存在的学者们则认为税收是国家财政收入的主要来源，维持国家机器正常运转之命脉所在。本文秉持修正破产税收优先权的观点，按照“提出问题-分析问题-解决问题”的脉络，从破产税收债权优先权的现状为立足点，提出该制度存在的缺陷，系统剖析该问题产生的根源并提出应适当限制破产税收债权优先权制度。文章的主要结构和内容是：

第一章通过梳理破产税收债权优先权的立法现状，辅之案例举证该制度的司法实践情况，指出该制度在立法和司法审判中存在的缺陷主要有：法律序位不明确，清偿顺位不确定，税务机关破产债权人的主体地位存有争议，破产税收债权优先权产生时间难以判断，破产清偿税种顺位不明确等。

第二章分析破产税收债权优先权在立法和司法中产生缺陷的原因，以便为该制度的修正建议奠定基础。首先从公私法域冲突、不同国家机关间利益冲突角度分析利益平衡下的问题成因；其次从 “量能课税原则”、“税收法定原则”以及“可税性”理论角度剖析所论制度存废的合理性以及因缺乏破产清算程序性机制导致实际操作问题的产生。

第三章在第二章原因分析的基础上，提出限制破产税收债权优先权的建议。首先是对我国应限制而非取消破产税收债权优先权的合理性进行分析，进而提出立法完善措施，通过立法明确破产税收债权优先权的清偿顺位，明确税务机关的主体资格，限制破产税收债权的清偿时间，限制破产清偿税种等；其次提出完善税收信用体系，税务机关与司法机关对接机制，全国破产审判信息互联平台以及破产清算涉税“府院联动”机制等相关配套设施；最后提出建立董事“责任追索前置程序”以及“法人人格否认”制度运用于破产程序等有力补救措施。

For a long time, the existence and abolition of the priority system of bankruptcy tax claims have been debated in academic circles. Scholars who advocate abolishing the priority system of bankruptcy tax claims in bankruptcy liquidation procedures believe that the implementation effect of the priority system of bankruptcy tax claims has not been perfect. It seems to be a legislative defect, but the essence is the conflict between the two jurisdictions and the conflict between tax law principles or bankruptcy concepts. Too much emphasis on the importance of the state's right to levy taxes is not conducive to the safety of market transactions and even results in the interests of other creditors in the market economy. From a practical point of view, the priority status of bankruptcy tax creditor's rights is gradually restricted or even cancelled. Countries have restricted the time, type and scope of payment of tax priority through legislative means, and even some countries have cancelled the priority status of bankruptcy tax creditor's rights. Scholars who support the continuation of the bankruptcy tax credit priority system believe that tax revenue is the main source of the state's fiscal revenue and the lifeblood of maintaining the normal operation of the state machinery. This paper holds the view of revising the priority of bankruptcy tax according to the thread of "raising problems-analyzing problems-solving problems" and based on the current situation of the priority of bankruptcy tax creditor's rights, puts forward the defects of the system, systematically analyzes the root of the problem and proposes that the priority of bankruptcy tax creditor's rights should be appropriately limited. The main structure and content of the article are as follows:

Through combing the current legislative situation of the bankruptcy tax creditor's right priority, supplemented by cases to prove the judicial practice of the system, the first chapter points out that the defects of the system in legislation and judicial trial mainly include: unclear legal order, uncertain repayment order, disputes over the main status of the bankruptcy creditors of the tax authorities, difficulty in judging when the bankruptcy tax creditor's right priority comes into being, unclear tax order for bankruptcy liquidation and so on.

The second chapter analyzes the causes of the defects in the legislation and judicature of bankruptcy tax creditor's rights priority, so as to lay a foundation for the amendment of the system. First of all, from the perspective of conflicts between public and private jurisdictions and conflicts of interests between different state organs, the causes of the problems under the balance of interests are analyzed. Secondly, it analyzes the rationality of the existence or abolition of the system and the practical problems caused by the lack of bankruptcy liquidation procedural mechanism from the theoretical perspectives of "the principle of capacity and tax", "the principle of tax legality" and "the possibility of tax".

On the basis of the analysis of the reasons in the second chapter, the third chapter puts forward suggestions to limit the priority of bankruptcy tax claims. First of all, it analyzes the rationality that China should restrict but not cancel the priority of bankruptcy tax claims and then puts forward legislative improvement measures. Through legislation, it defines the priority of bankruptcy tax claims, defines the subject qualification of tax authorities, limits the time for bankruptcy tax claims to be paid off and limits the taxes to be paid off. Secondly, it proposes to improve the tax credit system, the docking mechanism between tax authorities and judicial authorities, the national bankruptcy trial information interconnection platform and other related supporting facilities. At last, the author puts forward some effective remedial measures, such as setting up the director's "pre-procedure of responsibility recovery" and "denial of legal personality" system to be applied to bankruptcy procedures.