Research On Taxation Priority In Bankruptcy Procedure

Priority originated from Rome and then the Sovereign has the priority over thetaxpayer’s property, that is the start of taxation priority.Afterwards the Europeancountries inherited this policy and developed it,but in modern time,taxation priorityhas been undermined.This change reflects the development of legal concept,from thenation interest first to fully protect the rights of man.Taxation priority in China mainlyregulates in management Act for Tax Collection of the People’s Republic of Chinaand Bankruptcy Law.But there still exists some problems,such as how to coordinatethe relations between different laws,how to make these regulations more practical.Theessay analyzes its properties and difficulties facing our country,based on relatedpractices in other countries.The first part tells the historical development of taxation priority,then definesthe taxation priority,finally analyses the existence of this priority.The second part deals with the priority from the bankruptcy law’sprospect,conducts the definition of bankruptcy property,analyses the debts right of taxrevenue in bankruptcy law,founding a basis for further clarification.The third part tells the legal status of taxation priority and clarifies the existingproblems such as the present regulation is too vague and general,the paymentsequence between different rights.The forth part mainly deals with the practical problems with taxationpriority,such as its founding time is not clear,the registration policy is useless,theconfrontation between different policies,all will help the improvement of furtherlegislation.The fifth part,on the basis of the former analysis,brings out some suggestionson the legislation of the taxation priority.After comparing with different legislationsand theories,this essay discusses why we should maintain this priority in ourcountry.Then some suggestion should be made to perfect this principle.