侵权债权在破产程序中的优先受偿顺位建构——基于“给最少受惠者最大利益”的考量

破产法的公平理念以及侵权债权的非自愿属性,决定侵权债权具有从现行破产法所规定的普通破产债权中分立出来,并优先于一般交易债权受偿的正当性。基于侵权债权类型化以及罗尔斯的公平的正义理念——给最少受惠者最大利益,侵权债权在区分人身侵权债权和财产侵权债权的基础上,应做以下受偿顺位安排:破产费用和公益债务之外,人身侵权债权——工资债权和社会保险费用——劳动补偿金债权——财产侵权债权——国家税收——一般交易债权。人身侵权债权甚至有可能优先于担保债权,如果担保债权的设立发生于人身侵权债权产生之后。社会强制责任保险费用债权视其保障范围可以先于人身侵权债权或财产侵权债权。

Construction of the Priority of Tort Claims in Bankruptcy Proceeding

It is reasonable that a tort claim separates from the general unsecured credit of bankruptcy and has priority over a consensual credit in the bankruptcy distribution,which is determined by the principle of justice in the bankruptcy law and the character of the involuntariness of tort creditors.Base on the categorizing of tort claims and a theory of justice created by John Rawls – giving the most benefits to the lest beneficiary,tort claims would be separated into the physical tort claim and the property tort claim,and be liquidated,after the costs for bankruptcy proceeding and community liabilities being repaid in priority,according to the following distribution sequence proposal: the physical tort claim-the salary claim and the social insurance premiums-the labor compensation claim-the property tort claim – the tax fee – the unsecured consensual credit.The physical tort claim even may be prior to the secured claims if it occurred before the secured debt being engaged.Social compulsory liability insurance premiums may have precedence over the physical tort claim or the property tort claim which is decided by the scope it covers.