Study On Tax Priority System In Bankruptcy Liquidation

The tax law issue in bankruptcy procedures has always restricted the effective implementation of the bankruptcy law.For various reasons,such as the concept of jurisdiction and conflicts of rules,it has not been properly solved for a long time.The tax priority system,which is embodied in the bankruptcy tax issue,has been controversial since the implementation of the bankruptcy law.From the reality,with the prominent attributes of the welfare state,the consideration of tax cost and income,and the enhancement of the state's financial capacity,this system has become increasingly weak.Many scholars have proposed that the operation of tax priority hinders the debtor's operation of development,financing,credit accumulation and even the function of market credit,so it should be restricted or even abolished.The tax priority system is not effective,and even the occurrence of all bankruptcy tax problems is caused by conflicts and defects in legislation.The deeper reason is the contradiction and procedures of the jurisdiction between the two major departmental laws.Excessive emphasis on the public interest of tax credits will certainly have an impact on the reliance interests of market participants.However,regardless of the “involuntary nature” of tax claims,blindly aiming at the limit,in the context of the nationality of taxation awareness,it seems that there is also too much.Therefore,this paper takes the tax priority as the basic argument,and under the guidance of the "taxation specific zone" theory,systematically sorts out the realization mechanism of tax priority in the whole bankruptcy liquidation procedure and the legal conflicts and procedural obstacles faced in the practice process,and come up with corresponding solutions and normative measures to achieve coordination and mutual recognition of bankruptcy law and tax law rules.The first chapter of this paper is an overview of the tax priority system in bankruptcy liquidation.Taking the basic concept and implementation of tax priority as the entry point,clarifying the application status of this system and highlighting the contradictions,summarizing the crux of the bankruptcy taxation problem,and further analyzing the root causes of bankruptcy taxation,namely: The theory of division of public and private law in the traditional jurisdiction and the principle of quantitative energy assessment have not been implemented and the lack of bankruptcy rules has been set.On this basis,the third section sorts out the realization mechanism of tax priority in different stages of bankruptcy liquidation under the current legal framework,summarizes the application of tax enforcement,the bankruptcy application right of tax authorities,and the Obligations of the declaration of creditor's rights of tax authorities,the bankruptcy offsetting right of tax authorities,the handling of new taxes in bankruptcy liquidation,the dilemma of non-normal households in bankrupt enterprises,the tax treatment of the merger and bankruptcy of related enterprises,the tax annulment problem after the end of bankruptcy liquidation,and series of legal dilemmas and institutional problems of shareholders and other relevant personnel that need to be resolved,such as how to deal with tax claims in the case of liquidation obligations under the company law and judicial interpretation.The second chapter is the theoretical basis for mutual recognition of bankruptcy law and tax law rules,in order to establish a theoretical bridge between enterprise bankruptcy law and tax law.Firstly,introducing the theory of tax credit,clarifying that the tax authorities participate in the civil bankruptcy procedures as creditors,and apply the legal basis of civil rules.Secondly,with the help of the new research paradigm of "domain law",we re-examine the jurisdictional division and institutional barriers of bankruptcy law and tax law from the perspective of "bankruptcy field".Finally,we combined with the latest theoretical research "taxation SAR" theory,to clarify the tax law for enterprises that are in trouble and enter bankruptcy procedures,it is necessary to pay attention to the "appropriateness" of relevant taxes,and the specific procedures for tax collection and management must also be combined with bankruptcy rules.In the event of procedural conflicts,the tax authorities should exercise the creditor's rights in accordance with the corresponding rules of the bankruptcy law and make some special adjustments.Based on the above theory,in the following chapters,the issues mentioned in the first chapter are carried out in four different stages: before the commencement of bankruptcy liquidation,after the acceptance of bankruptcy application,in bankruptcy liquidation,and after the end of bankruptcy liquidation.The third chapter is the tax adjustment before the commencement of bankruptcy liquidation,including the bankruptcy revocation right does not apply to the confirmation of tax payment guarantee and enforcement and the taxation bankruptcy application right.The lack of legal support for the revocation of tax enforcement does not comply with the current legal provisions;the guarantee that the bankruptcy revocation right can be revoked should be limited to the “contract guarantee” and should not cover the “legal guarantee” such as tax payment guarantee.At the same time,the theoretical basis and legal basis of the taxation authority's bankruptcy application right,in the specific rules setting,the tax authorities should not propose bankruptcy reorganization,and the bankruptcy application right during tax disputes is also restricted.The fourth chapter is the mutual recognition of the rules after the acceptance of bankruptcy liquidation,including the tax authority's declaration obligation,the scope of tax claims,and the procedural limit of taxation in bankruptcy liquidation.At present,the tax authorities' reporting obligations for creditor's rights have sufficient legal basis.Failure to declare according to law will result in serious consequences of tax loss.In the application process,the practice of "known creditors" in Wenzhou is worthy of recognition and promotion.The scope of claims declaration shall include tax,fines,tax late fees and other non-tax income.The late tax late payment shall be subject to the “stopping interest-bearing” rule of the bankruptcy law,and the different ways and nature of the late payment of late fees shall be distinguished.Treat them differently from priority issues.Fines and other non-tax revenues shall be declared with reference to tax claims,without the intervention of the original collection agency.In terms of procedures,the tax preservation measures in bankruptcy liquidation should be lifted,and the tax enforcement procedures should be suspended;the tax authorities should follow the specific regulations of the bankruptcy law.The fifth chapter is the system coordination in the bankruptcy liquidation procedure.First of all,in dealing with the priority of tax claims,the concept of taxation SAR should be followed to clarify the optimal effectiveness of secured claims while strengthening the standardization of creditor review and the refinement of the responsibilities of managers.As for the late payment of taxes and fines,the validity of the priority general claims should not be obtained in accordance with the bankruptcy rules.Secondly,for the new tax,in the short term,it can be handled according to the bankruptcy fee or the common debt,but in the long run,the bankruptcy law should make special arrangements for the new tax.For the more,to solve the problem of the cancellation of non-normal households in bankrupt enterprises,special taxation systems or policies should be formulated on the basis of current laws and regulations to promote the cooperation of all parties involved in bankruptcy.Finally,as an extension study of this paper,discusses the issue of the recovery of joint liability of specific shareholders after the end of bankruptcy.The “penetration” of the responsible persons such as shareholders who fail to perform the liquidation obligation shall be held accountable.In the above,the tax authorities are eligible entities,and they are able to file a civil lawsuit to claim credits according to law.However,the tax credits after “penetration” at this time should not enjoy priority.