Research On New Taxation Legal Issues In Enterprise Bankruptcy

The proper arrangement of taxes and fees for new bankruptcy procedures is a key part of optimizing the business environment and promoting the modernization of national governance.In particular,how domestic companies affected by the new crown epidemic can exit the market efficiently and smoothly after entering bankruptcy procedures have become an area of bankruptcy law Problems to be solved.At the same time,the tax law field has gradually tended to adopt more cautious,fair and detailed treatment methods for the new taxes and fees arising from the disposal of debtors’ property.But so far,there has not been a taxation law and regulation specifically for bankruptcy procedures,and there is no supporting tax collection and management measures.This has also directly led to the frequent occurrence of disputes in the settlement of taxation due to unclear qualitative issues,and the conflict between the tax law and the bankruptcy law in the process of collection and management.This article intends to proceed from the handling of bankruptcy cases in practice,subdivide and summarize the types of taxation related to bankruptcy,and fully consider the particularity of enterprises and tax authorities as taxpayers in bankruptcy procedures,while taking into account the interests of ordinary employees and corporate creditors.To ensure the realization of the state’s taxation right,,and provide a measure for the state’s taxation right to compromise in the field of bankruptcy,and balance the benefit distribution of ordinary claims in the field of private law and new tax claims in the field of public law in the process of bankruptcy.Finally,it outlines a preliminary outline for the construction of the new tax system in the process of bankruptcy.Specifically,this article will separate the concepts of newcomer taxation and tax creditor’s rights as the logical starting point,sort out the current theoretical research on the two and the degree of institutional standardization,and focus on the newcomer taxation field that has received less attention at present.The first chapter of this article focuses on the necessity of separating the concepts of "new taxation" and "tax creditor’s rights",and analyzes related concepts that are easily confused with the scope of new taxation,and analyzes the current tax law system of new taxation and tax creditor’ s rights.It also introduces and foreshadows the relevant theories involved in the treatment of new tax issues in this article;Chapter 2 of this article starts with two common methods of property preservation and appreciation in bankruptcy procedures(asset disposal and continued business),and analyzes Among them,the main tax sources and types of new students involved;Chapter 3 of this article focuses on the analysis of the judicial determination of new tax disputes.From the perspective of litigation,the tax administrative disputes of bankrupt new students are sorted out,focusing on the two aspects of the litigation process.Two core issues: the qualitative nature of new taxation and the transfer of taxes and fees in judicial auctions;Chapter4 of this article starts with the tax collection and management problems in bankruptcy procedures,and focuses on the dilemma of corporate income tax collection and the fuzzy role of tax authorities.Difficulties in tax collection and management;Chapter 5of this article puts forward suggestions for improvement and perfection in response to the above-mentioned issues concerning the qualitative and taxation aspects of new taxation.A one-size-fits-all approach,and by clarifying the respective reporting obligations of the tax authority and the bankruptcy administrator in the bankruptcy process,solves the problems of unscientific tax collection and management measures for new students in the bankruptcy process and difficulties in compensation in practice.