Bankruptcy Liquidation Implementation Process Of The Tax Claims

The tax credit is referred to as the tax revenue creditor’s national or local governmentto request the debtor as tax taxpayers to perform the obligation of tax right. Tax credit inthe legal elements of implementation was. Bankruptcy creditor’s right of tax in the taxcredit limit in connection with the bankruptcy system range, therefore, the bankruptcy lawof tax credit refers to the bankrupt enterprises in bankruptcy procedure, the end of theantecedents in conformity with the law of tax elements occurs, payment in general canonly ruin when the distribution of the bankruptcy property is getting paid to the tax law.Right of claim.This paper mainly uses comparative analysis method, empirical analysis method,studies the basic theory of the tax claims, from private debt rules for reference, the taxpriority and the tax authorities to exercise the rights of creditors in bankruptcy in threeaspects about the law of enterprise bankruptcy liquidation in our country tax claimsrealized and the present situation, and to the existing defects points out some suggestions.This paper is divided into three chapter writing. Briefly speaking:The first chapter outlines the tax claims. This chapter mainly studies the basicconcepts and principles of tax credit, especially the bankruptcy law, the concept of taxcredit classification and the role of tax claims in bankruptcy law.The tax revenue second chapter our country enterprise bankruptcy liquidation process.This chapter mainly from private debt reference system, tax priority, the tax authorities toexercise the rights of creditors in three aspects, were studied in China in these aspects of the relevant legal provisions and their implementation of tax credit on enterprisebankruptcy liquidation in China effects.The relevant proposals and measures to improve the tax revenue third chapter ensuresthe enterprise bankruptcy liquidation process. This chapter from five aspects of theunreasonable tax debt security system of our country existing enterprise bankruptcyliquidation process, put forward by application, the right of Taxation increases inbankruptcy procedure to solve the bankruptcy priority conflict, clear arrears by computingtime, adjusting the national tax and local tax priority order, tax authorities claim the periodfor filing these suggestions, improve the relevant legal system of tax credit and bankruptcyliquidation of enterprises, guarantee the realization of tax claims in China enterprisebankruptcy liquidation process.