Research On Tax Credit In Bankruptcy Procedure

Taxation as the source of the country's finance is self-evident to the society,a large amount of tax revenue is needed to support the operation of institutions such as maintaining the public interest and maintaining the government.In bankruptcy proceedings,tax claims are important bankruptcy claims,Whether it affects the fair distribution of all creditors due to the importance of the realization of tax credit,or the loss of tax credit in bankruptcy proceedings,Both are worthy of in-depth study of tax claims.This paper is divided into five parts,the first part mainly introduces the basic connotation of taxation,countries use tax to realize national macroeconomic regulation and control with the functions of public finance.The nature of the relationship between tax law and the relationship between power and debt says,the legal relationship of tax credit has both the characteristics of the power relationship and the characteristics of the debt relationship,which cannot be completely separated.It also introduces the source of tax credit in bankruptcy proceedings,and focuses on the related provisions on tax priority in bankruptcy proceedings.The second part mainly elaborates the basis of the declaration and the definition of the subject,scope and term of the tax claims.The declaration of tax claims is conducive to the process of bankruptcy proceedings and the protection of national taxation,It is necessary to set up the tax claims department in the municipal tax authority to declare the tax claims.The declaration scope of tax claims shall be the taxes that occurred before the bankruptcy of the enterprise itself,it should not include late fees,fines and taxes arising from the commencement of bankruptcy proceedings.The time limit for filing a tax shall also be subject to the provisions of the bankruptcy law on other bankruptcy claims,but based on its complex nature,it can be given to the court to approve the power of the tax authorities to postpone the declaration.The third part analyzes the conflict of the tax priority in different laws,and the time,scope and the definition of the internal settlement order.The time when the tax claims have priority should be made in the case that the tax claims are issued in arrears,only the principal of the tax is limited to the tax,which does not include late fees and fines.Expounds the tax creditor's rights and guarantee the order of liquidation of creditor's rights,perfect our country's tax publicity system,the necessity of restrictions to the tax priority and limit theconcrete measures of tax priority.Explicitly guaranteed creditor's rights in the discharge line takes precedence over tax creditor's rights,the tax credit tax announcement time as the tax priority designated time points,the timing of the defined at the beginning of the bankruptcy proceedings without announcement on outstanding taxes tax only as an ordinary creditor's rights to declare creditor's rights.The fourth part introduces the concept of a tax payment guarantee right in the tax law,and expounds the right of a tax payment guarantee and tax priority in the bankruptcy procedure,the right of exclusion,the application of the cancellation right,a tax payment guarantee system is not only beneficial to protect the tax revenue in our country,also for the enterprise provides a more flexible way of tax and corporate tax coordination and management.When the tax priority is limited,other ways of guaranteeing tax credit should be perfected to ensure the state's tax,and the tax guarantee is one of the ways to effectively protect the national tax.The fifth part expounds how to perfect the realization of tax credit in bankruptcy proceedings from the five aspects of tax authorities,courts,managers,enterprise directors and tax breaks.In dealing with the tax claims in bankruptcy proceedings,the tax authorities require their conscientious industry not only conducive to the protection of national taxes,but also to promote the whole bankruptcy proceedings.Expounds the enterprise supervisor dong high personal responsibility system to protect the meaning of the tax revenue in our country,from the source to reduce the tax of the enterprise,avoid enterprise a large number of outstanding taxes of the extent of the obligee's right of ordinary liquidation rate is too low.