The Tax Priority Research Of Enterprise Bankruptcy Settle

Summary: The protection system of the tax priority that is mentioned in theenterprise bankruptcy liquidation is a result of limited rational choice; It is also a kindof system arrangement that human chooses, when human pursues a certain value goal,is appropriate to developmental level of economic, science and technology, and iseffected by some factors, such as the government behavior. The change of the systemof the tax priority has its own purpose that is a process of constantly searching for thepreferred plan to guiding the behavior and solving the problem. To perfect theprotection system of the tax priority, we must eliminate the conflicts of legislation inthe field of the tax priority timely, strengthen the execution of legal system of the taxpriority, deal with the benefit relationship among the multiple subjects properly,cultivate the idea of protecting the tax priority, and improve the mechanism ofinvestigating the legal responsibility.