Study On The System Of Bankruptcy Application Of Tax Authorities

As an administrative body,whether the tax authority is eligible to initiate bankruptcy proceedings or not leads to different opinions in the academic and practical circles because of the blank in legislation.Clarifying the nature of claims of taxation and that subrogation right and revocation right of the provisions of Article 50 of the Law on the Administration of Tax Collection,the proponent thinks that tax claims can be distributed as a type of bankruptcy claims by direct using the subrogation right of the Contract Law.Judging from the spirit of legislation,it can be understood that it clarifies the eligibility of the tax authorities to participate in the debt and debt relations in civil and commercial legal relations.However,opponents believe that the tax authority's bankruptcy application will not bring any benefit to the country,but only add more complicated procedures,which is contrary to the principle of administrative efficiency.The clean-up of zombie enterprises is not the reason for the tax authority to make a bankruptcy application.At this stage,the reason why the so-called tax authorities use the name of the clean-up of zombie enterprises to make enterprise bankruptcy applications is essentially a political show which can reduce their own risks and eliminate one of the most precarious companies.In view of the above issues,the first and second chapters of this paper attempt to explore the nature of taxation bankruptcy theoretically and practically.This paper distinguishes the two concepts of the confusing tax credit and tax priority,and expounds the relationship between the tax priority and the tax authorities' right to apply for bankruptcy.This article discusses the relationship between tax claims and the tax authority' right to apply for bankruptcy,and the legality,feasibility,and necessity of the tax authority' right to apply for bankruptcy.In addition to the analysis of the nature of the right to apply for bankruptcy of the tax authority,the author also tries to build the system of the right to apply for bankruptcy of the tax authority.The third chapter of this article will analyze and make suggestions on the specific problems of the right to apply for bankruptcy of the tax authority from the two aspects of the entity and the procedure.The right to apply for bankruptcy of the tax authority is a tax preservation measure which is enjoyed by the tax authorities as a mixed property of public and private law.And it has legitimacy,rationality and necessity.The construction of the right to apply for bankruptcy of the tax authority should be guided bythe principle of proportionality and should not excessively be interfered with the rights of private individuals.The exercise of this right should strike a balance between the state's tax benefits and the protection of the taxpayer's rights and interests.The third part of the article improves and builds the main body of the right to apply for bankruptcy of the tax authority from the perspective of the legislation.This article argues that this method of guiding technology should be used to draw this private law right into the tax code.This article thinks that the Law on Tax Collection and Administration should clearly stipulate:“If a corporate taxpayer cannot pay off due taxes and causes damage to the state tax,the tax authorities may exercise the right to apply for bankruptcy in accordance with Article7 paragraph 2 of the Enterprise Bankruptcy Law.The tax subrogation right and revocation right system,as a reference to the contract law by the tax law,also can use the guidance technology legislative approach.In the establishment of the system for the right to apply for bankruptcy of the tax authority,we should draw lessons from the construction of tax subrogation right and revocation right system.In addition to explicitly defining this right in the Law on Tax Collection,relevant supporting measures should also be formulated.The relevant supporting measures includes: promulgating the judicial interpretation of the right to apply for bankruptcy of the tax authority,changing the tax authorities' law enforcement concepts,and improving the initiative of tax system personnel.The exercise of the right to apply for bankruptcy of the tax authority cannot simply be directly applicable to the Enterprise Bankruptcy Law and its judicial interpretation.As is discussed in the exercise of the right to apply for bankruptcy,tax authorities have limited the right to apply for the bankruptcy and the conditions of the tax authorities in the exercise of the right to apply for bankruptcy of the tax authority.The tax-deficit company may also involve a number of tax authorities at the same time.When a single tax authority applies for bankruptcy that does not meet the bankruptcy standards of the tax-deficit company,and whether different tax authorities can jointly exercise bankruptcy filing rights requires consideration of many potential substantive and procedural issues.Therefore,this paper attempts to propose constructive and feasible suggestions for the construction and specific regulation of right to apply for bankruptcy which will contribute to the improvement and perfection of tax law in China.