Research On Tax Priority In Corporate Bankruptcy Procedures

The state is established by every individual in order to realize their own development and protect private property.The state guarantees the healthy development of citizens by providing equal public goods and services to every member of society.In economic activities,taxpayers pay taxes according to law,not only to ensure the normal operation of state institutions,but also to protect the natural rights of every citizen.Only by taxing to protect the fiscal revenue can the state continuously provide good government services to the outside world.In the process of social development,in order to ensure that the national tax does not run off and can make the tax collected in time,many countries give priority to the tax in the form of legislation to avoid tax evasion and avoidance.However,with the continuous development of law and economic society,people gradually find that there are some incompatibilities between the tax priority system and other legal systems,and there are still contradictions in some places.For example,when a domestic company applies for bankruptcy and carries out debt liquidation,there will be conflicts in the order of liquidation.There are conflicts in the application of law between the bankruptcy law and the tax administration law,and the tax priority system has a negative impact on the interests of individual subjects.In the process of tax collection and payment,there are also tax authorities who are not willing to exercise the right of tax collection,but only after entering the liquidation of broken calculation,can they think of using the means of tax priority.Therefore,the current domestic tax priority system is not perfect,and it needs to be continuously optimized according to the actual cases.In content structure,this paper is divided into five parts.The first chapter first introduces the theoretical basis of tax priority,introduces the theory of tax debt relationship,combs how to deal with tax claims in bankruptcy proceedings,and the relevant provisions of China,and then analyzes the value of tax priority system;the second chapter discusses the legal conflict of tax priority,and analyzes the relationship between bankruptcy law and tax administration law There is a conflict of laws.It points out that the relevant provisions of the bankruptcy law should be applied in the application of the two laws.Then,it studies the application of the current domestic tax priority law,puts forward problems and gives solutions.In the third chapter,it defines the scope of application of the tax creditor's rights with priority according to the law,and focuses on the place where the tax overdue fine and the new tax creditor's rights are located The fourth chapter analyzes the problems and deficiencies in the implementation of the tax priority system,focusing on the time when the tax priority comes into effect and the way of publicity.Finally,according to the current situation that the role of the tax priority system is decreasing year by year,it can be supplemented by the tax guarantee system,and finally find a balance point between the national tax interests and personal interests.