The Reflection And Improvement Of Tax Priority

Individuals build a country based on the purpose of protection the private property and natural rights, allow the country to provide certain public services and public goods, with which access to their own development. State taxation, on the one hand, in order to maintain government-run, the more important aspect is to protect the natural rights of every citizen. Only with a strong material foundation to the country can improve its public services and the quality of public goods and improve the state machine and the orderly development of society will. In order to ensure the country’s fiscal revenue, the government usually use tax liens which established form legal in order to avoid the parties to avoid the taxation happens. In the history of our development process, especially in the initial stage of modern civilization, this system designed largely to ensure the country’s tax revenue, has made tremendous contributions to improve the level of modernization of the whole society.However, with the advances of society, public and private law in some areas of conflict, and a direct contradiction of the individual bonds on behalf of private rights is a typical example of the tax on behalf of the public power. Especially in the bankruptcy process, how to balance public and private interests, in its grasp of the "degree" on States to adopt a different standard, but you can see that the countries have tended to limit or even abolish the priority, in order to better regression to the center of gravity of the protection of personal property rights. Some countries strictly limit taxes entitled to priority, detailed regulation is based on the time of the establishment of the tax claims in some countries, and some countries have adopted the principle of public notice, there are a number of countries have abolished the priority, but canceled the priority these countries still use some alternative systems, such legislation we can learn from.China’s bankruptcy law and the Tax Administration Law related to tax liens, both applicable on the contradictions and conflicts in the process of judicial practice. The purpose of the bankruptcy law in our country should be to safeguard the interests of both creditor debtor, from the current situation, the tendency to infringe on the personal interests of the protection of the law on tax. In the process of judicial practice, the tax collection authorities are too dependent on tax liens and lead to the inert law enforcement, which further demonstrates our limit for tax liens is still not in place. Taking into account the actual tax countries in corporate bankruptcy, but also based on private law nature of bankruptcy law, as well as its own legislative purpose, I believe that canceled the tax priority in bankruptcy law. Of course, the abolition of the tax liens to ensure that state tax revenue from other aspects, multi-pronged approach. Tax Law has not been before the introduction of the Tax Administration Law, the provisions of the tax priority should be adjusted and perfected; same time, flexibility and initiative to ensure that the tax authorities in the enforcement process; Finally, enterprises should bear social responsibility, to avoid tax evasion.To avoid it happens, countries can legislate to strengthen the supervision of the senior management of the enterprise. So, in the bankruptcy liquidation, we can really balance public and private interests, and achieve a win-win situation.