The Research Of The Application Of Tax Cancellation Right In Bankruptcy Liquidation Procedure

Taxation is the main source of national fiscal revenue and the economic foundation that guarantees the state to exercise public management.The bankruptcy liquidation procedure is a statutory procedure for the administrator to clean up,evaluate and allocate the bankruptcy property.After an enterprise enters bankruptcy proceedings,tax authorities lose administrative powers such as tax preservation and enforcement,and bankruptcy assets are often insufficient to pay off,resulting in loss of tax revenue.The introduction of tax revocation right in the bankruptcy liquidation procedure can not only guarantee the realization of national taxation,but also improve the establishment of a tax system in the bankruptcy liquidation procedure.Articles 31 and 32 of Law of the PRC on Enterprise Bankruptcy,Article 13 of Provisions of the Supreme People’s Court on Several Issues concerning the application of the enterprise bankruptcy law of the PRC(2),and Article 50 of Law of the PRC on the Administration of Tax Collection separately stipulates three types of revocation rights:bankruptcy revocation right,supplementary bankruptcy revocation right and tax revocation right.The bankruptcy revocation right system and tax revocation right system are established.Although there are fundamental differences in the subjects,conditions,scope,period,etc,due to the lack of clear legislation and the inadequate connection between the bankruptcy liquidation system and other systems,the boundary of the three rights applicable in practice is blurred.The phenomenon of different judgments in the same case is serious.The thesis adopts case analysis method,normative research method,literature review method,based on the tax "the theory of tax debt relationship" as the legal basis,combined with the current relevant laws and regulations,and analyzes cases of the tax authorities exercise of tax revocation rights and creditors exercise of supplementary bankruptcy revocation rights in recent years.It is found that,in practice,tax authorities and creditors are not highly motivated to exercise the right of revocation in bankruptcy liquidation procedures,and tax credits are not adequately protected in bankruptcy liquidation procedures.The reasons are: the existing legislation is notspecific,the competition between rights,the application of the law is not clear,and the exercise cost is high.In order to explore the possibility of the application of tax revocation right in the bankruptcy liquidation process,the thesis demonstrates it from two aspects of necessity and feasibility,removing theoretical and legislative obstacles.and it is concluded that the tax revocation right can be applied in the bankruptcy liquidation procedure,and put forward the concrete suggestions for the application of the tax revocation right in the bankruptcy liquidation procedure。Except for the introduction and conclusion,the article is divided into four parts:Part Ⅰ: Problems in the application of tax revocation right in bankruptcy liquidation procedures.This part sorts out the current legislative status of the current bankruptcy revocation right system and tax revocation right system.It analyzes and analyzes the judicial status of tax revocation right and supplementary bankruptcy revocation right.Combined with academic theoretical research,it is found that tax revocation right is applicable in bankruptcy liquidation procedures Issues such as ambiguity,lack of enthusiasm for exercising rights,competition for rights,and poor legislative operation.Part Ⅱ: The necessity for tax authorities to apply in bankruptcy liquidation procedures.It has been demonstrated from the publicity of tax credits,the prevention of moral hazard of administrators,the exclusion of tax coercive measures and the right of tax subrogation.Part Ⅲ: The feasibility of tax authorities to apply in bankruptcy liquidation procedures.It has been demonstrated based on the four perspectives of the subject of civil lawsuits in civil lawsuits,the integration of public and private legal systems,the convenience of tax information,and tax priority.Part Ⅳ: The specific application of tax credits in bankruptcy liquidation procedures.First solve the problem of competition between the three rights,and consider that bankruptcy revocation rights take precedence;tax credits as the one of bankruptcy claims,and tax authorities are one of bankruptcy creditors.So that theapplication should comply with the general provisions of supplementing the right;based on the publicity of tax debts,tax credits should also be subject to special restrictions in bankruptcy liquidation procedures,in order to prevent the expansion of public authority of tax authorities.In this way,the application of tax revocation right in bankruptcy liquidation procedures is clarified,and the dual structure of administrator ’s exercise of bankruptcy revocation right and creditors including tax authorities’ exercise of supplementary bankruptcy revocation right.is improved.