A Study Of Tax Claims In Bankruptcy And Liquidation

The emergence of bankruptcy system has established a market competition mechanism of survival of the fittest,which is conducive to improving the utilization efficiency of assets and realizing the optimal allocation of resources on the one hand,and protecting the creditor's rights and interests on the other hand.As one of the bankruptcy creditor's rights,tax creditor's rights have their own special legal nature,and there are still some conflicting provisions between tax law and bankruptcy law system,which makes the relevant legal issues of tax creditor's rights become an important factor hindering the orderly progress of bankruptcy liquidation procedure.Based on the full consideration of the balance of interests among creditors in the bankruptcy liquidation process,this paper summarizes the gaps and conflicts between the current tax law and the bankruptcy law system,and puts forward the corresponding solutions and ideas.According to the bankruptcy law of our country,tax claims are not the type without declaration.In order to avoid ambiguity,it is necessary to make it clear at the legal level that tax claims should participate in the bankruptcy proceedings in the form of declaration.As for the question of which has the priority between tax creditor's rights and security interest,the application and improvement of tax guarantee system will directly make up for the defects of relevant legal systems.As for the disposal of new taxes,there are differences in different regions.However,after analyzing the development trend of practice,it is more appropriate to include it in the category of bankruptcy expenses and common interest claims.As for the exercise of tax priority,we should limit the procedural rights(exercise time),but it should not affect the exercise of substantive rights of tax claims.In addition,there are many problems to be solved in bankruptcy practice.In dealing with the disputes with other types of creditor's rights,we should affirm the importance of the existence of tax creditor's rights,and then follow the principle of protection and restriction to deal with related issues.It can not only ensure the security of national financial revenue,but also avoid the suspicion of competing with the people for profits,so as to maintain the stability of social order.