Research On Tax Creditor Settlement In Bankruptcy Reform

Bankruptcy reorganization is a legal system that balances the interests of creditors from all parties with bankrupt companies and from all sectors of society.Compared with other bankruptcy methods,its unique advantage is to consider the interests of all parties and achieve a win-win situation.Unlike the bankruptcy and reorganization system,which focuses on protecting the interests of all parties,tax law is based on protecting national interests,focusing on protecting national fiscal revenue,safeguarding tax sources,and protecting the legitimate rights and interests of taxpayers.The rules of the bankruptcy and reorganization system also conflict with the provisions of the tax law.The preferential taxation system in bankruptcy reorganization is a prominent point of contradiction between the two laws.As one of the bankruptcy creditors,the tax authority should discuss the debt settlement with the parties at the creditors meeting and adjust the creditor's rights.However,the special nature of the tax authority's public law prevents it from making arbitrary decisions.The preferential tax regime limits the scope of tax creditors' deliberations.However,the design of China's current tax system is mainly based on normal operating enterprises.The rules for the taxation system of bankruptcy reforming enterprises in an abnormal operating state are still incomplete,and there is no specific tax adjustment for bankruptcy reforming enterprises.As far as the existing preferentialmeasures for tax settlement of bankruptcy and reorganization enterprises are concerned,in practice,they often appear in the form of case approval.Although this form is flexible and targeted,it lacks authority and undermines the unity of tax law.Sex.The imperfection of the legal system of preferential taxation in bankruptcy and reorganization enterprises makes it difficult for the company to smoothly reorganize,and it is also detrimental to the settlement of tax claims,which is not conducive to the purpose of revitalizing the enterprise by taking advantage of the bankruptcy and reorganization system.In the long run,it will also cause damage to tax sources,Shake social stability.In fact,in recent years,China 's legislators have noticed the tax issues in bankruptcy and reorganization,and have proposed the concept of multiple reorganizations and less liquidation.At the level of tax incentives,the status of legalization of tax incentives has also been placed in line with value-added tax.Tax reforms,such as reforms,have equal status.However,the current preferential tax legislation has not paid enough attention to the level of bankruptcy and reorganization,and lacks relevant systems.Therefore,from the perspective of improving the preferential taxation system,this paper will discuss a series of issues concerning the settlement of taxation claims during the bankruptcy reorganization process.This article is mainly divided into four chapters,combined with actual cases and related data of bankruptcy reform and tax incentive system to analyze,from the perspective of the improvement of tax incentive system,to find the problem of tax debt settlement in bankruptcy reform,so as to straighten out the writing of the article Ideas.The first chapter mainly starts with the bankruptcy reform system,analyzes the value and characteristics of the bankruptcy reform system,and introduces the tax preferential system applicable during the reform phase.According to the value of the bankruptcy reform system,it starts from the principles of tax law,taxation zone theory,and From the perspective of law and economics,the necessity of tax preference system in bankruptcy reorganization is demonstrated.The second chapter mainly discusses the existing problems of China's current tax preferential system in the field of bankruptcy and reorganization.Through caseanalysis and data analysis over the years,it is found that there is a conflict between the tax law and the bankruptcy law in China,the tax preferential system is not unified,and the provisions on the tax credit group are not clear.The lack of tax incentives for bankruptcy and restructuring enterprises,and the reasons for their emergence.The third chapter mainly focuses on the analysis and analysis of the special tax treatment in bankruptcy and reorganization in overseas developed countries and regions,and finds out the parts that our country's tax preferential system legislation can learn from.In view of the lack of uniformity in the tax preferential system legislation in China,we can learn from Japan and South Korea's special legislative model for tax preferences.For the lack of targeted tax preferential systems in China's bankruptcy and reorganization,we can learn from the United States and Taiwan's region for extension.Taxation,income from debt forgiveness,and new debt relief during the reorganization period.For the inefficient application of the preferential tax system in bankruptcy and reorganization in China,analyze the procedural requirements of developed countries,and hope to apply the procedure to our preferential tax system.Some help in legislation.The fourth chapter puts forward suggestions for improving the preferential tax system in China's bankruptcy and reorganization.First of all,in view of the conflict between bankruptcy law and tax law,it is proposed to use the theory of "domain law" and "tax zone" to properly integrate tax law in the field of public law and bankruptcy law in the field of private law;The phenomenon of fragmentation proposes to establish a special chapter on tax concessions in the "Tax Collection Management Law" based on the reference of the Japanese legislative model and to the actual conditions of our country.Then,based on the establishment of a special chapter,the tax concession legislation is required to reinstate bankruptcy.Specific considerations in the entire field;on the relevant system of the tax credit group,it is proposed to clarify the representative unit of the credit group,improve the voting mechanism of the tax credit group,and increase the discretion of tax creditors participating in creditor meetings;It is proposed to make the application process passive and take theinitiative to save corporate reorganization costs and improve efficiency.Finally,while opening the door of convenience at the corporate reorganization level,we must also be alert to the phenomenon of illegal enterprises using the reorganization system to avoid tax evasion.Improving the supervision mechanism of enterprises in a timely manner.