迟延履行期间债务利息计算的法律透视

发布时间：2018-12-17 19:25

【摘要】：对迟延履行期间的债务利息,民事诉讼法虽做了规定,但较为原则化,最高人民法院下发《关于执行程序中计算迟延履行期间的债务利息适用法律若干问题的解释》,对基数、利率、起始期间等做了规定,但关于一般债务利息、诉讼费用及其他费用是否纳入基数、同期利率及基准时限等问题的确定仍存在问题,最高人民法院《关于适用民事诉讼法的司法解释》仍未明确。为厘清存在的问题,应从以下方面着手:一般债务利息不应纳入基数范畴,案件受理费等诉讼费用应区分情况,鉴定费等其他费用应纳入基数范畴,同期利率按每日万分之一点七五计算,生效法律文书未载明加倍支付迟延履行债务利息也应支付,迟延履行期间的截止日应以申请执行人实际领取执行款之日确定,迟延履行期间应依据实际经过的天数认定。
[Abstract]:Although the Civil procedure Law provides for the interest on debts during the period of delay in performance, it is more principled. The Supreme people's Court has issued the explanation on the Law applicable to the calculation of the interest on debts during the period of delayed performance in the execution procedure, to the cardinality, Interest rates, initial periods, etc., are provided for, but there are still problems in determining whether interest on general debts, litigation costs and other expenses are included in the base, interest rates for the same period and the benchmark time frame, etc. The Supreme people's Court's judicial interpretation of the application of the Civil procedure Law is still unclear. In order to clarify the existing problems, we should start with the following aspects: general debt interest should not be included in the category of base number, litigation expenses such as case acceptance fees should be distinguished, and other costs such as identification fees should be included in the category of base numbers. The interest rate for the same period shall be calculated at 1.75/10000 per day, and the effective legal documents shall not specify that double payment of interest on the delayed performance of debts shall be paid, and the deadline for the period of delay in performance shall be fixed on the date on which the applicant actually receives the execution money, Delay in performance shall be determined on the basis of the number of days actually passed.
【作者单位】：长安大学法学系;
【分类号】：D925.1

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