Study On The Legal Issues Concerning Tax Claims Remitting In Enterprise Bankruptcy Reorganization In This Country

So far, there is not any monographic study on the legal issues concerning tax claims remitting in the bankruptcy reorganization in the academia at home and abroad that can be referred. Facing the increasingly booming waves of tax legalism and taxpayer right-ism, it is inevitably a pity to adapt to the large-scale bankruptcy reorganization of the subject of market aroused by various crises.As we know that there are four kinds of people existing in the field of tax revenue, respectively as taxpayer, tax gatherer, tax distributor and tax spender, and with respect to their independent meanings, the taxpayer refers the unit or individual having an obligation to pay tax according to the regulations of the tax law, the tax gatherer refers to the tax authorities implementing the tax levying in accordance with law, the tax distributor refers to the financial organization distributing financial funds according to law, and the tax spender refers to all the people. And all of the above four types of entities construct the complete endless chain of social wealth, and when the taxpayer at the most basic level disappear, this chain will break apart and the social operation will become paralyzed. And it is also known to us that, the public demands are serving as the footstone of taxation, and further, the amount of tax levying finally is reflected by the quantity of the public products provided by the public, so from the aspect of supplying and consuming the public products, the taxpayer and the state will both become the subject of rights and obligations equally, and further more, the state has the obligation to save and help the taxpayers when they are in extreme trouble.Although it is regulated that the tax revenue creditor can realize the tax claims remitting through approving the bankruptcy reorganization plan draft by voting pursuant to the Enterprise Bankruptcy Law, while, the tax claims must be fully met in case the tax authorities refuse to approve the bankruptcy reorganization plan draft, otherwise, the bankruptcy reorganization will dash to pieces. While, there is not any regulation concerning the tax claims remitting in bankruptcy reorganization set forth in The Law on the Administration of Tax Collection and some other taxation laws and administrative laws and regulations in this country, which makes the only existing regulation on realizing the tax claims remitting through approving by voting become castles in the air and cannot be carried out at all. Admittedly, it is found that, from the solid evidences, some tax authorities keep silent during the bankruptcy reorganization, neither levying the tax nor clearly showing to give the tax reducing or remitting, which although is helpful for the creditor's bankruptcy reorganization, will cause the rights and obligations of the tax authorities, debtors, creditors and investors to be in an uncertain state, and worse, will cause these entities to have the tendency to commit a crime and be in a constant state of anxiety. In order to meet the requirements from the severe practical situation, we have to study how to establish and complete the tax claims remitting in bankruptcy reorganization which is also a significant and urgent historical subject to us.This thesis is divided into 4 parts according to its structure.In Part-1, concept, characteristics ,status and scope concerning concessions of tax claims in bankruptcy reorganization have been explained, and in detailed to dissertate the following: In bankruptcy reorganization the tax claims remitting means that, when an enterprise legal person, who is a resident of China , cannot clear off matured debts, whose assets cannot clear off the debt or lack solvency; or is apparently losing his possible repayment abilities, upon a debtor or an eligible contributor is applied for bankruptcy reorganization to people's court, or during the reorganization as the state or local government of a tax creditor delays, relieves or exempt tax claims, it would be a general term which has passed the reorganization plan from the current vote group according to law. In bankruptcy reorganization the status of tax claims remitting is based on faith to operation future of a debtor, and giving consideration to the benefits such as the other creditors, employees or shareholders, a part or whole exemption decision is unilaterally made to realize the success of bankruptcy reorganization, and shall obtain full and more tax claims in the future. In bankruptcy reorganization the scope of tax claims remitting is the various taxes administered by the taxation authorizes, excepting for the special tax defined by the state, the tax caused after accepting a bankruptcy , the security right tax and the tax caused before security right.Part-2 is to expound tax claims remitting in bankruptcy reorganization as a particular value goal, comprehensive arrangement between the tax law and the bankruptcy law should be performed well, as much as possible to avoid, resolve or weaken contradiction through wisdom arrangement and balancing the various relations, and applying the stakeholders to obtain Max. legal interest.Part-3 is to analyze that, in bankruptcy reorganization the system of tax claims remitting is lacked, it not only affects the taxation authorities to exert tax preservative measures and enforcement measures according to the laws, and leads to the legal system concerning the tax claims clearing-off forcibly to become fall through, but also affects judicial judgment in fair and square, and efficiency.In Part-4 a conceptualization how to set up and improve tax claims remitting in bankruptcy reorganization in this country has been put forwards, the remitting theory is introduced and based on bankruptcy system and tax levy system in both-way, the operation way to bankruptcy reorganization remitting has been defined in the tax levy system in detailed, the some special tax claims have provided as an alternative for remitting and eliminating, the goal is to define the tax remitting system for bankruptcy reorganization at the tax and law level, and further to resolve the current major problems.The author sincerely hopes that this thesis will serve as a modest spur to induce more valuable contributions, and meanwhile, earnestly requests the attention to, research on and improvement of this issue by the researchers and practitioners of bankruptcy law and tax law in this country, which will make great contributions to the continuous progress of the building of tax law system in this country.