Research On Tax Priority In Bankruptcy Procedure

The tax law problem in the bankruptcy procedure has been restricting the effective implementation of the bankruptcy law,and the tax priority can be said to be the most prominent contradiction in the bankruptcy tax-related issues,which has caused serious obstacles to the development of social governance and market economy,and urgently needs to be solved.On the basis of case study,this paper analyzes the tax priority in bankruptcy liquidation procedure and puts forward corresponding countermeasures and suggestions.Specifically,this paper is divided into three parts.The first part mainly introduces the concepts related to tax priority in bankruptcy liquidation procedure.Firstly,it introduces the concept and nature of overall grasping tax priority.Secondly,it defines the definition and applicable principles of tax priority in bankruptcy liquidation procedure to lay a foundation for case retrieval.Finally,through the positive and negative analysis,and then based on China’s national conditions to retain the tax priority conclusion.The second part discusses the tax priority in bankruptcy liquidation in China.Empirical case study method is adopted to conduct statistical analysis on the relevant cases of China Adjudication.com and WINCepioneer,focusing on the focus of disputes in the relevant cases,to find out the specific problems of the drawbacks of the tax priority system in the bankruptcy liquidation process in practice,which are the same case and different judgments.It includes the conflict between tax priority and security right,the time of tax priority and the scope of tax priority.The third part discusses the reflection and adjustment of tax priority in bankruptcy liquidation.Then put forward suggestions,mainly including clear priority of security right in bankruptcy liquidation procedures,enterprise bankruptcy Law and Tax Administration Law complement each other.It is clear that the time when the announcement of tax arrears is the time when the tax priority comes into being,and the measures for perfecting the announcement system of tax arrears are put forward.It is clear that the new tax belongs to the scope of tax priority,but the export tax refund defrauds from enterprises belong to accounts and do not have priority,and late payment fees and fines do not have priority.Therefore,tax authorities need to strengthen the recognition of rules and reduce unnecessary waste of judicial resources.