Tax Claims Issue In Bankruptcy Procedure

In order to adapt to the development of China’s market economyand the need of international environment, the Insolvency law improvesconstantly after several modifications. However, faced with thecomplicated social contradictions, Insolvency law has never cover theinfinite and complex issue in the legal practice. Due to there are stillmany gaps and deficiencies in the convergence part of the tax law andbankruptcy law, tax debt problems still exist a lot of controversy in theinsolvency proceedings. The new Insolvency Act recognized the taxpriority, but in the reorganization process, there are many gaps about taxclaims.In this article, the author tries to analyze practice of tax claims fromthe perspective of the Insolvency law. I focus on the elements ofestablishment of tax claims, liquidation of the newborn tax claims inreorganization proceedings and conflicts of the tax priority in bankruptcyliquidation proceedings.Generally speaking, there are four sections in this article: The first chapter leads to the topic of tax claims issue by theGuangdong ShengRun Co. reorganization case, and points that it isimportant to research the controversial issues of tax claims in bankruptcyproceedings.The second chapter gives a summary of tax claims, including thenature and classification of tax claims and the elements of tax debt, etc.The third chapter is about discussion of the tax claims in bankruptcyproceedings.The fourth chapter provides some ideas to resolve the problem oftax claims issues in bankruptcy proceedings combining with the situationof our country.