Tax Claims In Corporate Bankruptcy Proceedings

Enterprise bankruptcy is an important means for the market economy to achieve the survival of the fittest and optimize resource allocation.With the increase in the number of bankrupt enterprises in China and the diversification of the economic situation in recent years,the problem of tax treatment in bankruptcy procedures has become increasingly prominent.Because of the poor connection or even conflict between the bankruptcy law and the tax law,the identification and treatment of tax claims has become the primary problem affecting the advancement of bankruptcy procedures.In the practice of bankruptcy,whether the tax authority has the right to file for bankruptcy does not stipulate in the legislation.Whether the tax creditor can take precedence over the repayment of the secured creditor is still controversial.There are still many gaps in the bankruptcy reorganization procedure regarding the settlement of tax claims.The bankruptcy law aims at safeguarding the interests of creditors and the tax law aims to safeguard the national financial interests.There are divergent ideas and conflicts of rules between the two.This is the root cause of tax-related problems in bankruptcy procedures.This paper focuses on the status of tax claims in the bankruptcy process,discusses the application of tax credit priority in bankruptcy procedures,and uses comparative research methods to compare the bankruptcy tax claims of the United States,Germany,Japan,and Australia.According to the actual situation in China,the priority of the tax claims in the insolvency proceedings should be retained,but this priority cannot be surpassed by the priority of the secured claims established before it.The tax authorities shall have the right to apply for bankruptcy to the debtor enterprise,and enjoy the statutory rights such as the right to cancel the abnormal household,the right to cancel the bankruptcy,and the right to inspect the tax.For the confirmation of tax claims,the tax authorities have the obligation to declare on their own initiative,otherwise they will bear the legal consequences of overdue declaration.After the bankruptcy is accepted,all claims are stopped,and the tax late payment is an exception.Therefore,the late tax payment after the acceptance of bankruptcy can be included in the scope of “low-quality claims”.In order to realize bankruptcy tax claims and improve the participation of tax authorities as tax creditors in bankruptcy procedures,it is the most direct and effective measure to formulate special tax incentives and credit repair systems.Coordinating the resolution of the conflict between the bankruptcy law and the tax law,it is necessary to normalize and institutionalize the linkage mechanism of the government,and promote the smooth resolution of the bankruptcy tax problem with the strong support of the government.