On The Protection Of Tax Priority In China's Enterprise Bankruptcy Procedure

According to the modern theory of tax relationship,tax is a kind of "debt of public law",which has the general attributes of common private law creditor's rights,but also has some unique attributes.Article 45 of the Tax Collection and Administration Law gives tax creditors priority over other unsecured creditors,which is called tax priority in academic circles.The existence of tax priority makes tax different from general creditor's rights,and has the unique attribute of priority over general creditor's rights under special circumstances such as bankruptcy.However,although tax priority has been proposed in the Tax Administration Law,its nature and mode of operation have not been clearly defined.Due to the vagueness of the legal provisions and the conflict between the Tax Administration Law and the Bankruptcy Law and other special laws at the legislative level,the protection of tax priority in practice is facing many difficulties.In order to solve the protection of tax priority in bankruptcy proceedings,we first need to clarify the connotation of tax priority and outline the outline of tax priority through the analysis and induction of laws.And through the discussion of its characteristics and necessity,it explains the nature and value of its rights.At the same time,combined with the construction and operation of foreign tax priority related system,summarize foreign experience,and excavate some experience and methods worthy of learning.Of course,the most important thing is to analyze the obstacles and causes of tax priority protection in China's bankruptcy proceedings from the reality of relevant laws and regulations.Finally,relying on the foreshadowing of the above content,this paper tries to give some specific suggestions on the protection of tax priority,in order to make the provisions of tax priority more reasonable and operable in the future revision of the Tax Administration Law.