The Research On The Role Of Tax Claims In Bankruptcy Law

The role of the tax claims in bankruptcy law is a question which always disputed theoretically and prescribed dimly by the law, and also a question needed to be treated and solved properly. It not only determined the realization of the interests of the state and the realization of its extent, but also affects the realization of the interests of other parties. The paper will research on the role of tax claims in the liquidation proceeding mainly by means of comparative research and positivism by four parts.Part 1 is summarize of the tax claims, mainly analyses the character of the tax jurally relation, believing that it is a kind claims provided by the public law. it further introduces the prior role of the tax claims in current law, and analyses the connotation, theoretical basis and value of determining the priority of tax claims, and gives a research to the character of the priority of tax claims, which is a special right"similar to that of security interests.Part 2 analyzes the role of tax claims in the current bankruptcy law of the People's Republic of China ("PRC"). It also analyzes the provisions on the priority of tax claims in the current bankruptcy law in PRC, and points out separately the reasonableness and the deficiency of such provisions, analyses the theoretical basis of the reasonable provisions.Part 3 is a compare and reference of the legislation modes in foreign countries. It introduces there different legislation modes of the tax claims in bankruptcy law. And it analyses the history of the evolvement and the development trend of the role of the tax claims in bankruptcy law, and concludes that it's main developing trend to weaken the role of the tax claims in foreign bankruptcy laws. it points out what we should learn from such legislations based on the social background of our country.Part 4 first gives a comparative analyzes between the interests of the country and the interests of other related parties under the premises of the liquidation, and analyzes the methods of the improvement in the role of the tax claims in bankruptcy law.