Study On The Law Of Tax Claims In Enterprise Bankruptcy Procedure

In recent years,with the implementation of the reform policy of the central supply side and the advancement of the disposal of "zombie enterprises",the implementation of the "Enterprise Bankruptcy Law" has caused heated discussion,and the tax law issues in bankruptcy procedures have gradually been exposed and attracted the attention of theoretical and practical circles.Especially tax priorities.This issue not only concerns the public interest of creditors and the country,but also concerns the harmonious development of the whole society.Therefore,it is very important to standardize the bankruptcy tax priority system to construct a reasonable order of bankruptcy claims.Tax priority refers to the right that when facing the tax revenue and other unliquidated debts,as well as the remaining property is not sufficient to pay off all debts,taxes can be repaid in preference exclude other claims.At present,some scholars propose that the tax priority system should be abolished based on the importance and protection of private property.However,many scholars still believe that it is necessary to affirm the tax priority system.After all,tax claims represent the public interests of the country and society,and recognize that its priority is conducive to the increase of national fiscal revenue.And in our country,although there are many irregularities in the actual insolvency proceedings,the social reality of our country is not suitable for the immediate abolition of the system.In particular: China's overall economic situation,tax collection and management,tax consciousness of citizens decided that it is not appropriate to immediately cancel the tax priority system.Moreover,the existence and abolition of the tax priority system can not be decided overnight.Thus,the necessary measures should be taken to further improve the system to regulate the enterprise bankruptcy liquidation procedure on the basis of retaining the tax priority system.Specific measures include the declaration system and the amount confirmation process for tax claims,the tax default publicity system,the period of validity of the exercise of tax priority,the nature of tax late payment,and other complementary reform measures.In order to better improve the legal system of bankruptcy law and promote its effective implementation,it is necessary to improve tax priority so as to balance the linkage between state taxation and market enterprises,so as not to affect the security oftransactions or violate market credit.It also guarantees national taxes.At the same time,it ensures that bankrupt enterprises can withdraw from the market mechanism in an orderly manner so as to further deepen the supply-side structural reforms.