Study On Tax Problem After Tax Subject Dies Out

Tax is our country’s most important revenue source,it is a nationalmacro-control way, and it is the way our country used to perform the publicfunction. So the effective of tax collection is relevant to the realizationof the national function. As the world’s trade is more and morefrequent,our country’s market economy is constantly subject to externaleconomic impact，especially the2009of the global economic crisis,it madeour country’s reform of property right to the climax. As one of thereform,the enterprise bankruptcy is a way the enterprise response to theeconomy, it is also the way the enterprise to adapt to the market. Whenthe enterprise bankrupts,there must be some debts,one of these debts istax debt,it is a kind of special debt.As our study of tax legal system beganlate, the law regulates the tax debt of enterprise bankruptcy isdeficient,and the tax collection and management mechanism is not good,atthe same time our civil awarenes to pay tax is weak, so all these reasonscause our country exists large number of tax loss. In microcosm enterpriseto evade taxes ruins the enterprise bankruptcy liquidation process,influence the realization of the creditor’s rights; from the major terms,evade tax payment will inevitably affect to the fairness of the marketeconomy and also impact the healthy development of our country’s market economy.The significance of this paper lies in: in order to ensure the smoothprogress of the enterprise bankruptcy liquidation, and to solve the problemof the bankrupt enterprise pay tax, by analysis of the present situation,the author sums up the reasons why there are a lot of bankrupt enterprisein our country try to evade tax. By analysis and reference countries outsidethe way they used to solve tax evasion problem, the author make somesuggestions from the angle of legislation, judicial, and lawenforcement,wish can help build a good tax atmosphere and a perfectenterprise bankruptcy tax guarantee system,to make sure the tax can becollected timely.There are three sections in this article:in the first section,theauthor introduces the law which regulates the enterprise bankruptcy andalso analysis the problem with it.By analysis the nature of the tax,theauthorto prefer to classified as public debt, and advocate our countryshould continue to use it as a priority, the creditor’s rights for tax lawto provide a theoretical basis for protection. In the second section,byreference the countries outside of relevant experience, the authorintroduces the way the countries outside to make sure their tax effectivecollection, we can learn from it to improve our country’s tax collectionlevel. In the third section, by combined with the situation of our countrythe author make some suggestion from the legislation, judicial,hoping toimprove the tax collection and management,and also perfect the bankruptcyof the enterprise tax security system.