Legal Research On Tax Claims Of Bankruptcy Enterprises

As one of the important sources of national fiscal revenue,taxation is of great significance to the development of the country and the society.Whether for the purpose of maintaining the normal operation of government machinery or safeguarding the social public interests,it needs to be supported by taxation.The state USES legal means to formulate a series of regulations to regulate the legal relationship of taxation so as to protect the interests of all parties involved in the tax relationship.In the enterprise bankruptcy procedure,the tax claims in bankruptcy claims and its important position,however,the bankruptcy law and because of their tax laws to protect the interests of the differences,to the tax rules are not the same,led to the practice,there are various problems in the enterprise bankruptcy,the tax authority in fulfilling the tax creditor's rights should not only abide by the provisions of the bankruptcy law relevant procedure,also will be affected by other oblige interests.Therefore,how to properly coordinate the distribution of interests between them and solve the related bankruptcy problems caused by them is also worth our in-depth study.The bankruptcy creditor's right is the right to claim the distribution of the bankruptcy property that has existed before the bankruptcy liquidation or when the bankruptcy liquidation is accepted.The tax claim is the right of the state to ask the debtor to pay for it.Compared with other common bankruptcy claims in bankruptcy proceedings,tax claims are mainly derived from taxes,tax evasions and deferred tax payments formed in normal business activities of enterprises,which have different characteristics.It is also of practical significance to give priority to tax claims in bankruptcy proceedings because tax has the public service function of serving the people.In recent years,the number of bankruptcy creditor's rights cases in China's enterprise bankruptcy liquidation cases has increased to a certain extent,while the proportion of tax creditor's rights cases has not significantly increased.The defects of relevant legal system are an important reason for this situation.China's Enterprise Bankruptcy Law has specific provisions on tax claims,including Article 82 in bankruptcy reorganization procedure,Article 87 in bankruptcy liquidation procedure and Article 113 in bankruptcy liquidation procedure.However,these provisions are far from being able to effectively solve the legal problems related to tax claims in enterprise bankruptcy procedure.At present,the bankruptcy of processing on the problem of tax creditor also has drawbacks,mainly include tax creditor's rights are in conflict with the guaranteed creditor's rights,creditor's rights need to register if it is not clear,tax compulsory enforcement there is a conflict in the bankruptcy law in the exercise of the tax law,tax payment guarantee related regulations are not perfect,the new tax handling different whether tax and late fees into taxes divided these aspects of the principal.Compared with other countries,the development of the enterprise bankruptcy law in our country is relatively backward,the relevant laws and regulations also have certain hysteresis,through to the United States,Australia,Britain,Japan and Germany these typical countries of the bankrupt enterprise tax law carries on the analysis and study of the creditor's rights,our country can learn from these countries' legislative experience,combined with the actual situation in our country,perfect the tax claims in bankruptcy law in our country.Theoretical and practical circles at present our country to the bankrupt enterprise tax creditor's rights and the problems existing in the process there are different views,so,in order to coordinate the interests of the parties of the enterprise bankruptcy procedure,effectively promote enterprise bankruptcy procedures,shall specify the liquidation sequence of the tax claims and guaranteed creditor's rights,from the legal level unity that claims precedence over tax debt secured;Clarifying the obligation of tax authorities to declare tax claims and refining the provisions on compulsory enforcement of tax;Then unify the new tax treatment way,include it into the bankruptcy expense and common benefit debt priority to be repaid;For the issue of tax payment security,it should be clear that the situation can exercise the right of revocation of tax payment security.Finally,it should be made clear that tax overdue fine has the dual nature of compensation and punishment,and it should be regarded as inferior creditor's right.On the basis of respecting the existing laws,this paper analyzes the deficiencies of the relevant laws and regulations in China's enterprise bankruptcy proceedings.From the perspective of respecting and protecting the legitimate rights and interests of ordinary creditors,the problems related to tax claims in bankruptcy cases can be solved by combining the relevant provisions of the civil private law and the tax administration Law,and the conflicts between various types of bankruptcy claims can be coordinated so that the interests of various types of creditors can be reasonably protected in the bankruptcy proceedings.