Adjustment Of Corporate Bankruptcy Tax Rules

The field of bankruptcy taxation is a typical cross-cutting field in domain law.On the one hand,the bankruptcy law focuses on the fair realization of debt rights as the fundamental value orientation;on the other hand,the tax law focuses on the protection of the national and public interests.A large number of "rule islands" have formed in the field of bankruptcy taxation.These "rule islands" are not only incompatible with each other,but also have a lot of sharp conflicts and differences.Therefore,the author introduces the research paradigm of domain law,is problem-oriented,and integrates all elements of bankruptcy law,tax law,other relevant legal rules,and even sociology,economics,and accounting in the cross-cutting field of bankruptcy law and tax law.The construction of the rules of the bankruptcy tax field.This article mainly summarizes and integrates the rules of bankruptcy taxation within and outside the current domain based on the literature based on literature survey methods,normative analysis methods,historical analysis methods,and comparative analysis methods,and then uses normative analysis methods to clarify the rules and regulations of bankruptcy taxation areas.route of.This article first introduces the origin,connotation and research paradigm of domain law.At the same time,the relationship between the field of bankruptcy taxation and domain jurisprudence is expounded,and the possibility of constructing a debugging path for bankruptcy taxation field rules based on the domain law research paradigm is considered.In addition,in view of the current popular "taxation zone" theory,this article also questioned that "tax zone" is only a description of one of the many attributes of the cross-cutting field of bankruptcy taxation.Under the guidance of the domain law research paradigm,this article attempts to adjust the rules of the bankruptcy tax area before the acceptance of the bankruptcy proceeding,the rules of the bankruptcy tax area during the bankruptcy liquidation process,and the rules of the bankruptcy tax area during the bankruptcy reorganization process.First,before the bankruptcy proceedings are accepted,the tax authority's right to apply for bankruptcy proceedings,reporting obligations,and reporting scope are integrated and refined,and the tax authority's bankruptcy filing rights and reporting obligations are clarified.The scope of reporting is also determined,and the scope of reporting includes taxation.Debt,debt with taxes,and non-tax income.In addition,for the dismissal of abnormal households,this article summarizes and categorizes the experience of people's courts in various regions onthe dissolution of abnormal households,analyzes various practical experiences,and summarizes and refines the rules for the cancellation of abnormal households.Secondly,in the bankruptcy liquidation procedures,the detailed explanation of the current conflict of tax credit priority rules is the conflict between the bankruptcy law and the tax collection and management law to establish the rules themselves.After clarifying the reasons,the adjustment of the tax priority rules is proposed.The plan considers that the current tax priority cannot be "one size fits all" and needs to be accompanied by relevant announcement systems.Regarding the current choice of prioritization of tax claims,this article proposes a comprehensive and dynamic approach to the priority status of tax claims in the field of bankruptcy and taxation from the perspective of domain law after considering extraterritorial rules and the reasons behind them.The specific situation of the impact of interests,differentiate the status of various taxes in the settlement rules,and make the correct adjustment of the tax debt settlement rules.In addition,with regard to the transfer of taxes and fees on asset auctions,it is concluded that the rules of the bankruptcy taxation field are in opposition to the transfer of taxes and fees on asset auctions based on the effectiveness of the transfer rules.The system of "paying back debts" in the tax law and the right of set-off in the bankruptcy law are not completely coincident in the bankruptcy taxation process,and there is a deviation between the two.Third,the bankruptcy reform process is one of the three major procedures stipulated in the bankruptcy law.In the field of bankruptcy reform taxation,conflicts of rules mainly exist in the tax preferential rules for bankruptcy reform companies,the tax authority's voting rights rules in bankruptcy reform plans,Restructuring plan voting rules and tax credit repair for bankruptcy restructuring companies.Among them,the preferential taxation rules for bankruptcy and reorganization enterprises are the top priority.After reviewing and summarizing through a large number of rules,the author finds that the current taxation preferential rules mainly have low legislative levels and inefficient application of tax preferential rules.Through a comparative study of tax preference rules in extraterritorial countries such as Germany,the United States,and the United Kingdom,this paper argues that special tax preference legislation should be implemented while expanding bankruptcy tax preferences.In addition,for the voting rules of the bankruptcy reorganization plan of the tax authorities,this article summarizes and refines the current rules to clarify the possibility of tax authorities participating in the reorganization plan and the grouping of votes when participating in the reorganization plan,and proposes that tax credit groups can be established according to the type of tax.The number of creditors in China thus makes up for theshortcomings of the current bankruptcy law legislation.Regarding the restoration of corporate tax credit rating after bankruptcy and reorganization,the author proceeded from the current rules and the necessity of restoring tax credit credit,and believed that the State Administration of Taxation should establish a tax credit rating restoration rule for bankruptcy and reorganization enterprises.Finally,this article advocates the establishment of specialised preferential rules for bankruptcy and reorganization taxation and expansion of preferential methods.In addition,by constructing the rules for the tax authorities to participate in voting in the reorganization plan and the debugging of the tax credit registration rules for restoring bankruptcy and reorganization enterprises,it is ensured that bankruptcy and reorganization will play a corresponding role.