房地产公司破产程序中的优先权问题研究

发布时间：2018-05-19 05:36

本文选题：房地产公司破产 + 优先权　；参考：《华东政法大学》2014年硕士论文

【摘要】：房地产公司的破产过程不仅会涉及破产程序中的优先权问题，包括职工债权、担保债权、社会保险费用和税收债权、侵权请求权等；而且还会涉及承包人的建设工程价款优先受偿权及购房消费者的权益保护等问题。实践中在处理各项权利之间的顺位关系时争议较多，文章主要分析破产程序中各项权利的定性和顺位关系，以期理出明确的顺位关系。第一章具体分析建设工程价款优先受偿权，包括建设工程价款优先受偿权的性质分析，，定性为法定优先权的理论基础，其效力、与担保权利的关系等内容。第二章具体分析消费者的购房债权，包括对“大部分款项”范围的界定，对“不得对抗”含义的探究，以及在不同情况下消费者受保护权利范围的确定，并明确消费者的购房债权可对抗建设工程价款优先受偿权、抵押权等权利。第三章具体分析职工债权，内容包括职工债权优先权的理论基础，与建设工程价款优先受偿权、担保权利的关系等。第四章具体分析税收债权，包括税收债权的理论基础、立法冲突、优先权定位，其与建设工程价款优先受偿权、担保权的关系等内容。第五章具体分析社会保险费用的优先权定位，包含在职工债权中增加失业保险，以及社会保险费用同税收债权一样降位为普通债权等内容。第六章具体介绍侵权请求权的优先权保障，包括产生原因、性质之争、优先依据，与税收债权、社会保险费用、职工债权、担保权利的顺位关系，以及民事责任优先等内容。最后一部分是结语，明确了各项权利之间的顺位关系，除却破产费用和共益费用以破产财产随时支付外，建设工程价款优先受偿权、职工债权、侵权请求权等民事债权中的人身损害赔偿请求权应属于第一顺位，担保权利应属于第二顺位，其他财产性的民事责任处于第三顺位，税收债权、其他社会保险费用等行政责任以及刑事责任应属于第四顺位。上述第一顺位中再明确区分的话，建设工程价款优先受偿权应优先于职工债权和侵权请求权。
[Abstract]:The bankruptcy process of a real estate company not only involves the priority issues in the bankruptcy procedure, including the employee's creditor's rights, the guarantee claim, the social insurance expense and the tax claim, the tort claim and so on; It will also involve the contractor's construction project price priority and the protection of the rights and interests of home buyers and so on. In practice, there are many controversies in dealing with the ranking relationship between rights. This paper mainly analyzes the qualitative and sequential relationship of each right in bankruptcy proceedings, in order to find out a clear sequence relationship. The first chapter concretely analyzes the construction project price priority right of payment, including the nature analysis of the construction project price priority right, which is the theoretical basis of the legal priority, its effectiveness, and the relationship between the construction project price priority and the security right, and so on. The second chapter concretely analyzes the consumer's right to purchase a house, including the definition of the scope of "most of the money", the exploration of the meaning of "no confrontation", and the determination of the scope of the consumer's right to protection under different circumstances. It is clear that the consumer's right to purchase a house can counteract the right of priority payment, mortgage and other rights of the construction project. The third chapter analyzes the workers' claims, including the theoretical basis of the priority of the workers' claims, the relationship between the priority of the construction project price and the security rights, and so on. The fourth chapter analyzes the tax claims, including the theoretical basis of tax claims, legislative conflicts, priority positioning, its relationship with the construction project price priority, security rights and so on. The fifth chapter analyzes the priority orientation of social insurance costs, including the increase of unemployment insurance in the claims of employees, and the social insurance expenses are reduced to ordinary claims as tax claims, and so on. The sixth chapter introduces the priority protection of tort claims, including the causes, nature of disputes, priority basis, and tax claims, social insurance fees, employee claims, security rights, and civil liability priority. The last part is the conclusion, which clarifies the relationship between the various rights. Except for the bankruptcy expenses and the common benefits expenses paid at any time by the bankruptcy estate, the construction project price is given priority to the right to be repaid, and the employee's creditor's rights. The right to claim for personal injury should belong to the first order, the security right should belong to the second rank, the other property civil liability should be in the third order, and the tax claim, the right to claim for personal injury and other civil claims for tort should be in the first order, and the right of security should be in the second order. Other social insurance charges and other administrative responsibilities and criminal liability should belong to the fourth rank. In the first order above, the construction project price should be given priority over the employee's creditor's right and tort claim.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;D923;D922.291.92;D922.28

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