Research On The Advantages Of Tax Credits In Bankruptcy Liquidation Procedure

The superiority of tax credits in bankruptcy liquidation is a problem worth studying.The superiority of tax credits in bankruptcy liquidation is realized through tax enforcement rights and tax priority.The specific performance is that the tax late payment fee is not applicable to the bankruptcy revocation rights system rules and tax priority rules.The final effect is that the tax claims contain tax returns when bankruptcy liquidation Gold and tax late fees are paid in preference to ordinary claims.The logic of the superiority of tax claims lies in the protection of national interests.However,practice has proved that the protection of tax claims often leads to the inability of ordinary credit to be repaid.The tax late payment fee is not applicable to the bankruptcy revocation right system.It not only violates the principle of collective settlement of bankruptcy claims,but also undermines transaction security.Tax priority will damage the credit system of the market and even induce moral hazard in regulation.Based on these problems arising from the superiority of tax claims,the superiority of tax claims at the time of bankruptcy liquidation should be limited.The limitation of the superiority of tax claims can draw on the experience of other countries' legislation.The restrictions on the superiority of tax credits in other countries' legislation can be borrowed from the perspective of the settlement of tax late fees in bankruptcy liquidation and the limitation of tax priority.When explicitly addressing the issue of bankruptcy and taxation,the tax authorities should be bound by the bankruptcy law.Secondly,the tax priority in bankruptcy liquidation should be restricted.On the issue of tax priority,the tax priority in bankruptcy liquidation should be restricted.As a mainstream trend,some countries have even eliminated tax priority,while others have restricted tax priority by limiting the period and type of tax claims that can be preferentially compensated.The limitation of the superiority of tax credit in China's bankruptcy liquidation can draw on the experience of foreign countries,starting from the two aspects of clearing the tax late payment right and applying the bankruptcy revocation right system and tax priority.First,through the guidance case,the tax late payment fee is applied to the bankruptcy revocation right system,and Clarify the obligation of the bankruptcy administrator to revoke the application for tax late payment realized by the tax authorities through the tax enforcement right six months before the bankruptcy application is accepted;in restricting the tax priority,firstly,the article 45 of the Tax Administration Law is reasonable.Explain the types of tax credits that can be preferentially compensated.The reasonable explanation is to explain the "tax" limit,and to expand the interpretation of the "guarantee".Secondly,the tax priority can be restricted within the bankruptcy law.Trends,including the distinction between the occurrence of tax claims and the types of tax claims that can be preferentially compensated.