A Study On Tax Issues In Enterprise Bankruptcy

Bankruptcy is a special case in the continuation of enterprises,tax law itself has its complexity and particularity and there are still some fuzzy areas between the two fields.Focusing on the problems existing in this field,especially the conflicts in the regulations in Enterprise Bankruptcy Law and Tax Administration Law of China,this paper deeply analyzes the nature and characteristics of tax creditors' right in enterprise bankruptcy,the priority level and scope of taxation priority,the tax guarantee after the end of bankruptcy proceedings and the related tax treatment in the bankruptcy proceedings,and meanwhile uses the methods of document research,comparative analysis and case analysis together with relevant research results of domestic scholars and relevant foreign laws and regulations to compare the regulations in Enterprise Bankruptcy Law and Tax Administration Law and put forward some suggestions to revise loopholes in the system and improve the system of bankruptcy law and tax law by revising the law and making clear its application.In this paper,the nature and characteristics of tax creditors' right in bankruptcy will be discussed firstly.It will be pointed out that it has the characteristics of both the power of public law and the debt of private law,and it is a special debt relationship.Treating tax arrears as a kind of creditor's right not only integrates more private law rules into the traditional public law field of tax,but also lays a foundation for tax authorities to participate in bankruptcy proceedings as creditors.At the same time,the declaration subject and scope of tax creditors' right and the legal consequences of failure to declare in accordance with the law will be discussed.Secondly,the tax priority in the bankruptcy of enterprises will be discussed,which is also the most core and complex issue in tax law of enterprise bankruptcy field.After thorough research,it will be pointed out that because tax creditor's right is related to national tax security and social public interest,it has obvious nonprofit nature,so priority should be established to protect it.However,from the perspective of protecting the legitimate interests of ordinary creditors,the protection of tax creditor's rights should not be excessive and it is reasonable to endow it with the priority right to be repaid.Meanwhile,in order to minimize the impact on the interests of other creditors and reduce the impact on debt of private law,its scope should be limited strictly,non-tax revenue and fine should not be equipped with the priority right to be repaid and overdue fine should have priority.Thirdly,the tax guarantee system after the end of bankruptcy proceedings will be discussed.A comparative analysis will be made on the tax guarantee systems of enterprise bankruptcy in the United States,Japan and China and it will be proposed that the tax arrears of bankrupt enterprises should be recovered as far as possible at the end of bankruptcy proceedings through additional distribution and investigation of joint liability for satisfaction,so as to realize the national tax creditor's rights to the utmost extent and safeguard the public interests.Finally,the problems existing in the connection between Enterprise Bankruptcy Law and Tax Administration Law and the relevant tax treatment in the bankruptcy process will be studied.The contradiction of priority between tax and guarantee creditor's rights existing in the connection between these two laws,the execution of right to compulsory execution,the dispute over the starting and ending time of overdue payment for tax arrears and the deficiencies in announcement system of tax arrears will be pointed out and it will also be proposed that secured claims shall generally have priority over tax payment;at the same time,it will be suggested to add the precondition that the secured creditor has no subjective malice to avoid tax evasion and dodging.It will also be suggested to clarify the relevant provisions on overdue fine,improve the tax payment guaranty system,announcement system of tax arrears and regulations on compulsory execution and promote the smooth progress of bankruptcy proceedings.At the same time,some suggestions will be put forward to solve the specific difficult problems such as the handling of new taxes in bankruptcy proceedings,the transfer of taxes and fees in auction,the cancellation of tax creditors' right that has not been fully paid off,and the restoration of tax-paying credit of bankrupt enterprises.