Research On Tax Collection System After Company Cancellation

As with other ordinary claims,the taxes generated during the company's existence and the company's liquidation period need to be liquidated during the company's liquidation period and before the company's cancellation.Once the company is cancelled,the termination effect will occur.After the company terminates,its legal person qualification will disappear,and the taxpayer's qualification will also disappear.The original company's principal and property no longer have the conditions for bearing tax liabilities,and the tax authority cannot continue to collect taxes from it.However,due to the imperfection of the company's exit system in China and insufficient supervision of tax write-off and liquidation,companies are cancelled without paying taxes,and it is quite common to evade payment of taxes by taking the opportunity of cancellation,which really damages the national tax claims.In response to the chaos of evading debts by cancelling companies,China's judicial interpretation of company law has made relevant regulations,and foreign tax legislation has also made a lot of useful practices.However,there is still a clear gap in the regulations on tax recovery in the case of company cancellation in the field of tax law in China.As a result,the company's tax credits cannot be effectively realized when companies in China's tax law are cancelled.Under this circumstance,the Legislative Affairs Office of the State Council issued the revised draft tax collection management law to the public in 2015,which made relevant regulations on tax collection in the case of company cancellation for the first time.However,the opinion draft is still being formally released,and its specifications are far from perfect.Therefore,this article attempts to analyze the types and reasons of the difficulties in recovering tax collections,drawing lessons from China's civil debt protection theory and foreign tax legislation practice,to improve the recovery system of canceling taxes in Chinese companies,with a view to contributing to the revision of the tax collection and management law.This article will be explained in the following four parts:The first part analyzes the types and causes of the company's tax recovery dilemma,with a view to pinpointing the lesions and remedies.In practice,the situations that cause the company to write off the tax collection and fall into difficulties are mainly the following: The investor did not pay the capital contribution in full during the company's dissolution and liquidation;the shareholder abused the independent status of the legal person to transfer the company's assets resulting in insufficient company liquidation property;liquidation obligor,liquidator's failure to perform liquidation obligations in accordance with law causes tax losses;the company cancelled the company after tax evasion;The company found that there were missing taxes after liquidation and cancellation according to law.To investigate the reasons,one is that the tax liquidation supervision before the company's cancellation is not in place;Secondly,there is a lack of legislation in the tax field after the company is cancelled.Among the two reasons,the former is pre-regulation,the latter is more important because of its thoroughness and normativeness,and it is also the subject of this article.The second part makes a theoretical inquiry into whether and how to implement tax recovery after company cancellation in China.Firstly,from the perspective of the basic principles of taxation,this article discuss the legitimacy of tax recovery for company cancellation in our country;Secondly,this article takes the tax debt theory as the starting point,and analyzes the rationality and feasibility of building a company's cancellation tax collection system by reference to civil law standards.Finally,this article specifically analyzes the applicability of civil law theories such as denial of limited inheritance,third party infringement of creditor's rights,and corporate personality in tax recovery after a company's cancellation,providing a feasible path for the expansion of the responsible subject and the responsible property in the tax collection after the company's cancellation.The third part examines the tax legislation in Japan and Germany.Firstly,analyzing the background and theoretical basis of Japan's second tax liability and German liability debt respectively,and exploring the applicability of the second tax obligation and liability debt in China's tax law.Then,through the specific tax laws of Japan and Germany,we will open up ideas for the construction of a tax recovery system for Chinese companies.The fourth part reviews the “Draft for Soliciting Opinions on the Amendment of the Tax Collection and Administration Law”,and analyzes the rationality and deficiencies of the tax collection regulations in the case of company cancellation.The fifth part "targets" the shortcomings in the revised draft of the tax collection and management law in 2015,and proposes to improve the company's cancellation tax collection system from the two levels of complementing the entity norms and constructing procedure norms,with a view to contributing to the systematic construction of China's tax collection and management.