借款之人已死亡,担保之人应赔偿?
王姗姗
[案情回放]2008年10月1日,王成经王强、李平担保,在信用社贷款3万元,借款合同主要内容为:约定贷款金额3万元,并约定了年利率和贷款期限;王强和李平作为保证人对贷款本息、违约金以及实现债权的费用提供连带责任保证;并约定如王成不按期归还借款本金,从逾期之日起按借款利率加收罚息。合同签订后,信用社按约定支付给王成现金3万元。但此后不久,王成因疾病突然死亡,王强、李平及王成的继承人均未履行还款义务,信用社遂将王强、李平诉至法院,请求依法判令二被告偿还借款本金3万元及利息和罚息。庭审中,王强及李平认为,王成已经死亡,自己作为保证人的责任就不存在了,没有义务代替王成还钱。
[法院认为]本案属于连带责任保证情形。根据法律规定,连带责任保证情形下,债务人在合同规定的债务履行期届满没有履行义务的,债权人可以要求债务人履行债务,也可要求保证人承担保证责任。本案中,主债务人王成在借款合同履行期内没有履行义务,且本案没有保证人可以免除保证责任的情形,故二被告应按照合同的约定在债权人的要求下承担还款责任,原告的诉讼请求法院予以支持。二被告在承担还款责任后,有权对主债务人的继承人行使追偿权。法院据此判决:被告王强、李平偿还原告借款本金3万元及利息和罚息(利息、罚息按合同约定计算)。
[法律依据]我国担保法第十八条规定:“当事人在保证合同中约定保证人与债务人对债务承担连带责任的,为连带责任保证。连带责任保证的债务人在主合同规定的债务履行期届满没有履行债务的,债权人可以要求债务人履行债务,也可以要求保证人在其保证范围内承担保证责任。”第二十一条规定:“保证担保的范围包括主债权及利息、违约金、损害赔偿金和实现债权的费用。保证合同另有约定的,按照约定。当事人对保证担保的范围没有约定或者约定不明确的,保证人应当对全部债务承担责任。”因此,根据上述法律规定,本案属于连带责任担保的情形。连带责任的保证特征如下:
1.连带责任保证中的保证人与主债务人为连带责任人,债权人在保证范围内,既可以向债务人求偿,也可以向保证人求偿,无论债权人选择谁,债务人和保证人都无权拒绝。
2.连带责任保证中保证人与主债务人的权利义务及其责任承担问题适用于连带责任的法律规定。
3.连带责任保证中的保证人没有先诉抗辩权,即不能以债权人是否催告主债务人作为是否履行保证义务的抗辩理由。
4.连带责任保证是由法律规定或当事人约定,无规定或约定的,按连带责任保证承担。
5.连带责任保证的担保力度较强,对债权人很有利,而保证人的负担相对较重。在连带责任担保中,债权人既可以单独起诉借款人,也可以单独起诉保证人,还可以将借款人和担保人作为共同被告一并提起诉讼。
据此,本案被告起诉二担保人的行为应当得到支持。
而所谓保证人免除保证责任的情形,主要指在主合同无效的情况之下,保证合同自然无效,无效保证合同的保证人不承担保证责任的有两种情况:
一是主合同双方当事人串通,骗取保证人提供保证;二是主合同的债权人采取欺诈、胁迫等手段,保证人在违背真实意思的情况下提供保证。
两种情况都是在有主债权人参与的情况下发生的,保证合同是在保证人与债权人之间订立的,在债权人采取不正当手段同保证人订立保证合同的情况下,保证人不承担民事责任,包括无效合同的赔偿责任。而本案作为债务人的薛辉系疾病突发身亡,并没有欺骗保证人的意思,因此该案也不存在免除保证人责任的情形。
综上,王成死亡后,债权人一方面可以要求王成的继承人以其遗产实际价值为限承担还款责任;另一方面也可选择向借款连带责任保证人追要借款。当然,法律也赋予保证人在履行保证还款义务后,有再向债务人的继承人或者其他家庭成员进行追偿的权利。
[法官回应]保证人在债务人死亡后,没有责任免除的情况,应当继续承担保证责任。
汤旺河区人民法院 王姗姗
全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定(附英文)
全国人民代表大会常务委员会
全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定(附英文)
1993年12月29日第八届全国人民代表大会常务委员会第五次会议通过
第八届全国人民代表大会常务委员会第五次会议审议了国务院关于提请审议外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的议案,为了统一税制,公平税负,改善我国的投资环境,适应建立和发展社会主义市场经济的需要,特作如下决定:
一、在有关税收法律制定以前,外商投资企业和外国企业自1994年1月1日起适用国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。1958年9月11日全国人民代表大会常务委员会第一百零一次会议原则通过、1958年9月13日国务院公布试行的《中华人民共和国工商统一税条例(草案)》同时废止。
中外合作开采海洋石油、天然气,按实物征收增值税,其税率和征收办法由国务院另行规定。
二、1993年12月31日前已批准设立的外商投资企业,由于依照本决定第一条的规定改征增值税、消费税、营业税而增加税负的,经企业申请,税务机关批准,在已批准的经营期限内,最长不超过五年,退还其因税负增加而多缴纳的税款;没有经营期限的,经企业申请,税务机
关批准,在最长不超过五年的期限内,退还其因税负增加而多缴纳的税款。具体办法由国务院规定。
三、除增值税、消费税、营业税外,其他税种对外商投资企业和外国企业的适用,法律有规定的,依照法律的规定执行;法律未作规定的,依照国务院的规定执行。
本决定所称外商投资企业,是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本决定所称外国企业,是指在中国境内设立机构、场所,从事生产、经营和虽未设立机构、场所,而有来源于中国境内所得的外国公司、企业和其他经济组织。
本决定自公布之日起施行。
RESOLUTIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS REGARDING THE APPLICATION OF PROVISIONAL REGULATIONS ONVALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES WITHFOREIGN INVESTMENT AND FOREIG
N ENTERPRISES
(Standing Committee, National People's Congress: 29 December 1993)
Whole Doc.
The Fifth Session of the Standing Committee Meeting of the Eighth
National People's Congress has reviewed the proposals on the application
of the provisional regulations of Value-Added Tax, Consumption Tax,
Business Tax, etc., to enterprises with foreign investment and foreign
enterprises submitted for examination and approval by the State Council.
In order to unify the tax system, balance the tax burden, improve the
investment environment of our Country, and cater for the need of
establishing and developing the socialist market economy, the following
resolutions were specifically made:
1. Before the relevant tax laws have been formulated, the Provisional
Regulations on Value Added Tax, The Provisional Regulations on Consumption
Tax and the Provisional Regulations on Business Tax promulgated by the
State Council shall be applicable to enterprise with foreign investment
and foreign enterprises with effect from January 1, 1994. The
Regulations of the People's Republic of China on Industrial and Commercial
Consolidated Tax> adopted in principle at the 101st Session of the
Standing committee Meeting of the National People's Congress on September
11, 1958 and promulgated for trial implementation on September 3, 1958 by
the State Council shall be repealed on the same date.
Value-Added Tax for the Chinese-foreign co-operative exploitation of
offshore oil and natural gas shall be collected in kind. The tax rates and
collection measures shall be separately formulated by the State Council.
2. Where the tax burden of the enterprise with foreign investment
approved to be established before December 31, 1993 increases due to the
imposition of Value-Added Tax, Consumption Tax, and Business Tax pursuant
to Article 1 of these Resolutions, such enterprises may, upon application
to and with the approval of the tax authorities, have a refund on the
excess tax paid due to such increased tax burden within the approved
operation period, with a maximum limit of not exceeding five years. If
there is no limit on the operation period, the enterprise may, upon
application to and with the approval of the tax authorities, have a refund
on the excess tax paid due to such increased tax burden for a maximum of
five years. The detailed measures shall be formulated by the State
Council.
3. Apart from Value-Added Tax, Consumption Tax and Business Tax, the
application of the other types of taxes for enterprise with foreign
investment and foreign enterprises shall be implemented in accordance with
the laws when there are provisions in the laws; and be implemented in
accordance with the stipulations of the State Council where there are no
provisions in the laws.
Enterprise with foreign investment mentioned in these Resolutions
means Chinese-foreign equity joint ventures, Chinese-foreign contractual
joint ventures and wholly foreign-owned enterprises that are established
within the territory of China.
Foreign enterprises mentioned in these Resolutions means foreign
companies, enterprises and other economic organizations which have set up
establishments or places within the territory of China to engage in
production or business operations, as well as which, though have not set
up any establishments or places, have income sourced within the territory
of China.
These Resolutions shall come into effect on the date of promulgation.