Study On Tax Law Problem In The Procedure Of Bankruptcy

The status of tax in the bankruptcy law creates a lot of controversy and fuzzy.New bankruptcy law acknowledged for the first time the position of tax as abankruptcy claims, and provided the tax priority claims and other ordinary creditors’rights. But because our country’s tax law research started late, the provision of the taxlaw of the enterprise bankruptcy is still relatively scarce, therefore the status of taxclaims in bankruptcy liquidation and the resulting problem is prominent.There are four sections in this article: in the first section, the author introducesthe nature and the basic characters of the tax credit and further analyses the tax legalrelations between the tax authority and the bankrupt enterprise. Tax legal relation isnot a simple administrative relation or debt relation, but both, then the author think taxcredit should declare and should be declared by a unified authority. In the secondsection, the author probes into the legal problems of the tax preference, the authorthink in order to protect the order of the economic, warranty claims should takeprecedence over tax credit. In the third section, the author elaborates on the tax legalproblem. First, we can study from it the tax security system of other countries, thenwe can analyze our country’s tax security system and put forward our own views. Inthe fourth section, the author first introduces the legal problem of the tax preferenceand analysis the system of tax guarantee. At last, the author emphasizes the handling of the taxable income in the liquidation phase.The significance of the article lies in: on the basis of the existing legal system, itfocuses on the protection of the ordinary credit. By applying the civil law system inthe bankruptcy case processing, it coordinates the conflicts between tax claims andordinary credit and reduce the damage to the ordinary creditor in the bankruptcy case.The article is innovative in two aspects. On one hand, confirming the tax legalrelationship is not a simple power relationship or debtor-creditor relationship, but both,which provides a reasonable basis for applying the civil legal system in thebankruptcy procedure. On the second hand, the author suggests that as long as theguarantee of the tax credit complies with the applicable conditions of the cancellationright, the managers can exercise the cancellation right to protect the common interestof common creditors.