Study On Tax Priority In Insolvency Liquidation

As a general execution procedure,it is a problem that should be solved in the bankruptcy procedure to clear up the tax owed by the bankrupt enterprise.It is necessary to perfect the administrator system and take the tax owed by the enterprise as the bankruptcy claim for voluntary review.According to the trend of bankruptcy legislation,the priority position of tax claims is continuously weakened,but the retention of tax priority is still the mainstream and is recognized by our legislation.Although tax claims have a certain priority,it is still necessary for the tax authorities to declare claims to the insolvency representative.Otherwise,it is difficult to guarantee the exercise of creditors 'rights.Except for tax claims secured by specific property,the Enterprise Bankruptcy Act is the special law of the Tax Administration Act in the event of the insolvency of a tax-paying enterprise,and the provisions of article 113 of the Enterprise Bankruptcy Act shall apply.The third order of settlement after the tax claims are listed as bankruptcy expenses and common benefit debts,which takes precedence over ordinary bankruptcy claims.Tax claims that enjoy priority shall be generated before the bankruptcy declaration,and the "tax owed" that can be confirmed by the tax default announcement,although the tax delay payment is attached to the tax collection,it is not appropriate to make a distinction between punitive and compensatory.Nor should it be included in the scope of "taxes owed" and should not have priority.After the bankruptcy declaration,the bankruptcy enterprise administrator shall not include the bankruptcy tax claim but shall be satisfied as the bankruptcy expense or the common benefit debt if he sells the property or decides to continue to perform the tax arising from the contract.After the end of the bankruptcy proceedings,except for special circumstances such as the existence of personality confusion,malicious evasion of debts,and tax evasion,the provisions of the exemption system shall apply to the remaining tax claims of the enterprise.We should improve systems such as tax notice,tax administration,tax protection and cooperation,tax lawyers,tax credit and cancellation,and simple cancellation,so asnot only to strengthen the public credibility of preferential tax claims,but also to prevent tax authorities from absconding from enterprise bankruptcy procedures.At the same time,it is necessary to prevent taxes and people from competing for profits.It is necessary to further improve the tax legislation,clarify the scope of "tax owed" from the source of the legal basis,and the tax treatment in the liquidation and distribution of tax bankruptcy,and completely resolve the dispute over tax priority in bankruptcy liquidation.