The Tax Law Of Bankruptcy Enterprise

In point of the enterprise taxation, tax in bankruptcy procedure is merely a subsection, and at the angle of enterprise bankruptcy, tax also is only a fraction. However, the defects of the tax in the procedure of bankruptcy, as well as the shortage of stipulation on the rights and obligations in the taxation are problems that can't be ignored. The nature and realization of the tax creditor's rights, the status, rights and duties of the tax authority, and other problems in the procedure of the bankruptcy are important questions for discussion in the tax theory. The loss of the revenue causing by the bankruptcy of the enterprises also prevents the improvement of the bankruptcy system.This paper follows the clew of the bankruptcy procedure. Studying from a wider angle, the thesis focuses on the problems in the tax practice. Based on the debt theory, this thesis regards tax as a special debt of bankruptcy, and pays attention to protecting the right of the tax authority in the procedure in bankruptcy. At the beginning of the bankruptcy procedure, it is unfit for the tax authority to file a petition in bankruptcy or take part in the liquidation. Because of the conflict between the procedure of bankruptcy and the pre-disposing condition of taxation administrative reconsideration, the term of tax reporting must be restricted. Based on analyzing the effects of realizing the tax priority in the liquidation procedure and the system of tax lien in America, the thesis provides a brand new consideration on combining the system of tax priority with the system of lien in the civil law. After the procedure of bankruptcy, there are some problems remained after the disappearance of the enterprises. The thesis proposes that in order to prevent the enterprises from avoiding the tax through bankruptcy and protects the nation's tax interest; we should perfect the tax protecting mechanism by applying the system of piercing the corporate veil and the second duty of tax.