Research On Tax Law Problem In The Procedure Of Partnership’s Bankruptcy

Partnership as an ancient form of enterprise organization, with thousands ofyears of history, has become an integral part of a modern market economy civilsubject. Tax law problems relating to partnership, there has been a lot of a differencein theory and practice. Enterprise Bankruptcy Law of the People’s Republic of Chinawas promulgated in2006, in the same year, the Partnership Law was also amended,Which provides for the bankruptcy of the partnership must “refer to and apply to”Enterprise Bankruptcy Law. These provisions admit the partnership’s bankruptcyability on the legal level, which make the partnership could declared bankruptcy tostay out of the market when their assets are insufficient to pay off the debt.Partnership is special, this "refer to and apply to" is difficult to solve many problemsin the theory and legislation. In China, to construct a partnership tax law system isstill in its infancy, with obvious broad-brush characteristics, for some specific issuesare lack of clear and detailed provisions. So the partnership tax law system need to beperfect as soon as possible, it has a great practical significance to promote thedevelopment of China’s socialist market economy.The United States as a representative of the common law countries has a perfectand complex tax system of partnership. Therefore, this article focuses on itsintroduction, including the United States historical development of the partnership tax law, and some tax law problems in the procedure of partnership bankruptcy; in orderto construct a partnership bankruptcy tax law system for reference in our country. Thispaper consists of three parts, the first chapter has a general overview introduces of taxlaw issues in the procedure of partnership bankruptcy. The second chapter introducesthe United States tax law issues in the procedure of partnership bankruptcy, includingindividual partner debtor and their estates, partnership debtors and their estates, andthe basic of undersecured property. According to bankruptcy causes of general taxproblem, summarizes the related state law. The third chapter introduces the tax lawissues in the procedure of partnership bankruptcy in China, then in view of theexisting problems, learns from the United States practice, and puts forward someperfecting suggestions.