A Study On The Sequence Of Tax Late Fee

Tax-related problems are widespread in bankruptcy cases,but at present,the lack of relevant provisions in the Tax Collection and Administration Law and in practice,the Enterprise Bankruptcy Law of China and the conflict of ideas between the two laws and tax authorities and judicial organs have different attitudes towards dealing with tax-related problems in bankruptcy make the issue of tax-related problems in bankruptcy more prominent.Among them,the priority of tax late fee in bankruptcy liquidation is more prominent.The problem has gradually attracted the attention of scholars.As an important part of our country's tax creditor's rights,tax late fee is not only related to the source of national tax revenue,but also to the repayment interests of tax creditors in bankruptcy proceedings.Only by accurately grasping the order of tax late fee in bankruptcy liquidation,can we more accurately distribute the bankruptcy liable property and promote the process of bankruptcy liquidation procedures.This paper can be divided into the following five chapters:The first chapter mainly introduces the principle of interest balance and explains its concept and connotation.The principle of interest balance can adjust the conflicts among different interests.The conflict of interests is always widespread.Even though its antagonism will be suppressed by the higher level of the whole,it will still present an unstable state,but the conflict of interests can be coordinated and mitigated.For example,the law itself is the best embodiment of the balance of interests.However,legal rules and legal interpretation cannot solve all conflicts of interest.At this time,the principle of balance of interests has strong guidance and greater coverage,and can provide an effective way for conflicts of interest.Especially in bankruptcy proceedings,many conflicts of interest are gathered,which can provide ideas for the arrangement of the order of claims settlement in bankruptcy proceedings.The second chapter mainly introduces various theories about the nature of tax late fee.Although each theory has rationality in identifying tax late fee,there are obvious loopholes or cannot cover all the attributes of tax late fee.Based on the analysis and combing of the above theories,combined with the relevant provisions of the tax collection and management law of our country on tax late fee,this paper draws the view that tax late fee should be the collateral tax attribute of damage compensation and execution penalty.The third Chapter mainly introduces the concept of liquidation order in bankruptcy,the provisions of liquidation order in other countries and the deficiencies of current laws in China.This section focuses on the foreign regulations on the liquidation order of tax late fee,which indicates that the countries in the world will gradually realize that the advantages of ensuring tax priority are not obvious.The abolition of the status of tax priority to be liquidated will not have a dramatic impact on national tax interests and tax security,but will help to ensure the interests of ordinary creditors so as to make them recover from investment failure and transaction failure as soon as possible and invest in new economic transactions.And then,we introduce the relevant provisions on liquidation order in our country,and recognize the shortcomings and disadvantages of our laws from the legislative provisions,judicial interpretations and administrative interpretations.The forth Chapter,as the key chapter of this paper,firstly affirms that tax late fee is a kind of bankruptcy creditor's right through the analysis of its substantive and formal meaning.Then,according to the analysis of the nature of tax late fee,it is divided into damage compensation part and execution penalty part.The compensation part of damage is applied to the filling principle in civil law,at least for the damage of interest.Consistent with the tax principal,it can be paid first;and the executionpenalty part can be divided into the tax late fee formed before the bankruptcy acceptance and the tax late fee formed after the bankruptcy acceptance.The execution penalty of the former part can be paid off with the ordinary creditor's rights,while the tax late fee of the latter part can be classified as the inferior creditor's rights.The fifth chapter puts forward legislative suggestions on the priority of tax late fee.Firstly,we must adhere to the principle of balance of interests in dealing with tax-related issues in bankruptcy proceedings.As a means of final relief to creditors,bankruptcy liquidation must ensure the substantive fairness of bankruptcy liquidation and take into account the interests of all kinds of creditors.Secondly,the nature of overdue fine should be clearly stipulated in the form of legal provisions in our tax collection and administration law,such as the concurrent enforcement of penalties for damages.Qualitative collateral taxation eliminates disputes about its nature from legislation;Enterprise Bankruptcy Law should respond to the division of the nature of overdue fine in tax collection and management law by law or judicial interpretation,giving priority to the part of damage compensation in tax late fee,while the part of execution penalty formed before bankruptcy acceptance is classified as ordinary creditor's rights,and the tax late fee formed after bankruptcy acceptance is classified as inferior creditor's rights.