Research On The Recovery And Distribution Of Tax Evasion Property In Bankruptcy Liquidation Procedure

The bankruptcy liquidation procedure is a special stage of business management,provides an exit mechanism for the company and it plays an important role in protecting the interests of creditors,maintaining economic order,and promoting economic regeneration.Taxation,as an important activity in the process of business management,is the main source of national fiscal revenue.If the enterprise transfers taxable income and property outwards in order to evade taxation before bankruptcy liquidation procedure,it was not discovered during normal business operation,after the enterprise enters the bankruptcy liquidation procedure,this part of the property still has not received effective attention,it will hurt national tax rights or power and creditor interests.In accordance with the current Law of the People's Republic of China on Tax Collection and Administration,Law of the People's Republic of China on Enterprise Bankruptcy and the principle that a government without legal empowerment cannot intervene in the market,the fact that the tax authority cannot perform full tax collection and management rights on bankruptcy liquidation enterprises as they normally operate,and because the current order of distribution of bankruptcy property does not fully cover the distribution of tax evasion property,will cause this part of the property that should have been recovered is not recovered and how to distribute this part of property after recovery is not clear in practice,eventually,some companies used bankruptcy liquidation procedure to evade taxation to damage state tax rights or power.The key to studying how to deal with tax evasion before bankruptcy liquidation in bankruptcy liquidation procedure is how to prevent the loss of national taxation while protecting the interests of other creditors and shareholders,so this paper uses literature analysis method,comparative analysis method,value analysis method,and this paper starts from the tax practice of bankrupt enterprises evading taxation before the bankruptcy liquidation procedure,taking the tax evasion property as the content,raising the problem of the recovery and distribution of tax evasion property in the bankruptcy liquidation procedure and analyzing the reasons of recovery and distribution problems.Finally,solutions are given.In addition to the introduction and conclusion,the full text consists of four parts,each part is as follows:The first part is the theoretical analysis of the problems of tax evasion property recovery and distribution in the bankruptcy liquidation procedure.This part defines the concept of tax evasion property,points out that the tax evasion property is the property that the bankruptcy liquidation enterprise transfers outwards in order to evade taxation before the bankruptcy liquidation procedure,the tax evasion property is property that should belong to the company and is occupied by others for tax evasion purpose,the tax evasion property is the property discovered after the enterprise enters the bankruptcy liquidation procedure.This paper takes the tax debt theory,information asymmetry theory,authorization and limitation theory,tax priority theory and cost-benefit theory as the theoretical basis of writing.The second part is about problems of recovery and distribution of tax evasion property in bankruptcy liquidation procedure.This part analyzes when a bankruptcy liquidation enterprise evades taxation by transferring outwards,concealing its taxable goods and other property or taxable income during normal business operation,dealing with this part of the property in bankruptcy liquidation procedure will have two problems in the recovery and distribution of tax evasion property,the problem of recovery of tax evasion property refers to the fact that tax evasion property should be recovered in the bankruptcy liquidation procedure but no one recovers,the problem of distribution refers to how to distribute tax evasion property is not clear after recovery.The third part is about reasons for problems in the recovery and distribution of tax evasion property.This part mainly analyzes the reasons of the problem of recovery and distribution of tax evasion property,include: The current law does not clearly clarify the main status of the tax authority in recovering tax evasion property.As a result,the tax evasion property should be recovered in practice but no one recovers,including the tax authority's application of the auditing right of tax evasion property in the bankruptcy liquidation procedure is not clear,the law does not stipulate the tax authority's right to recover tax evasion property,and the law does not stipulate the handling of the co-opetition of the tax authority and the bankruptcy administrator to recover the tax evasion property.The distribution rules for bankruptcy property in the current law cannot fully cover the distribution of tax evasion property,resulting in how to distribute the tax evasion property after recovery is not clear,resulting in no legal basis for the distribution of tax evasion property.The distribution of interests of tax authority and other creditors on tax evasion property is not clear,which in turn affects the handling of tax evasion property.The fourth part is about solutions to the problems of recovery and distribution of tax evasion property in bankruptcy liquidation procedure.This part proposes solutions,include: clarify the right of the tax authority to audit the tax evasion property and the right to recover the tax evasion property in the bankruptcy liquidation procedure;clarify the handling of the co-opetition of the bankruptcy administrator and the tax authority in recovering the tax evasion property,and clarify the priority recovery right of the tax authority when the right of recovery of tax evasion property of different entities exists at the same time;based on the two logics of national tax protection,incentives and other creditors' interests protection,the distribution rules of tax evasion property after recovery are clarified: the tax evasion property that the tax authority actively exercise their rights to recover shall be distributed independently of the bankruptcy property,tax evasion claim(tax claim for the evasion of taxable property before the enterprise liquidation)have priority to receive reimbursement when distributing tax evasion property,the part of the tax evasion property that is higher than the tax evasion claim is the bankruptcy property,tax evasion claim that has not been fully paid off is compensated from bankruptcy property together with other tax claim(tax owed by the company and new tax claim in bankruptcy liquidation procedure);The tax evasion property recovered by the bankruptcy administrator in the exercise of his authority shall belong to the bankruptcy property.That is to say,the rule for the priority compensation of tax evasion claim when the tax evasion property is recovered by the tax authority is clarified.