Research On The Legal Practice Of Tax Claims In Bankruptcy Liquidation

The bankruptcy liquidation procedure is one of the three procedures in the bankruptcy process,which mainly solves the problem that in the case of "insolvency",the enterprise needs to follow procedures to quit the market.In the whole process of bankruptcy liquidation,it mainly includes bankruptcy file,bankruptcy declaration and bankruptcy liquidation.Because the bankruptcy law and the tax administration law have little provisions on the bankruptcy procedures of tax claims,there is a lot of dispute about the issue of tax claims in the process of actual bankruptcy liquidation,which affect the bankruptcy process smoothly.In the case of bankruptcy file,there is no regulation on the tax authorities' file for bankruptcy,resulting in a lot of disputes among tax authorities.From the perspective of legality and rationality of this practice,this article thinks that tax authorities have the right to apply for bankruptcy.On bankruptcy declaration,due to the lack of provisions on the subject and the scope of declaration,there are many differences in practice.From the perspective of judicial cases,this paper summarizes the issues of the declaration subject and the scope of declaration,and believes that all tax claims should be submitted to the municipal tax authorities and there is no more than the benchmark interest rate of tax late fees is only to be declared as a normal debt.In terms of bankruptcy and liquidation,because the enterprise bankruptcy law and the tax administration law are different in the order of priority liquidation of secured creditor's right and tax credit,there is a dispute about the file of law in practice.This article,from the validity of the tax prioritization and the protection of the secured creditor's debt,has been suggested that this controversy should apply to the enterprise bankruptcy law.The innovation of this paper is that,from the perspective of empirical analysis,the problem of tax claims in bankruptcy liquidation is studied.through summarizing the relevant judicial precedents,the present court and tax authorities summarizes the treatment of tax claims respectively in the bankruptcy file,bankruptcy declaration and bankruptcy liquidation.This paper further summarizes the existing controversies in the relevant practice.Finally,on the basis of the corresponding theoretical research,some suggestions are put forward.