Study About Tax And Cost Issues Realization Of Security Rights In Insolvency Liquidation

The People’s Republic of China Enterprise Bankruptcy Law,amended in 2006,classified the specific property with secured claims within the bankruptcy property.However,there are no more specific provisions on the payment of bankruptcy money at any time from the insolvency estate.Making the practice of bankruptcy liquidation procedures to achieve the security of the tax burden of ownership issues are controversial.In order to find the most reasonable way to realize the tax burden of security interest in the bankruptcy and liquidation,this paper studies the legislation and theory about the bankruptcy cost in bankruptcy law.The thesis adopts the methods of normative analysis and deductive reasoning,and combines the existing laws and regulations with the balance of interests,fair compensation,priority payment of taxes and fees and the independence theory,though case studies to analyze witch way of tax and fee guarantee for the realization of security interests in various types of bankruptcy and liquidation is reasonable.Then get the conclusion that the value of collateral taking the payment of the taxes and fees for the realization of the security in bankruptcy and liquidation is the most reasonable way compare with the value of the collateral not bearing the tax,the collateral only bearing the tax and fees.At the same time,suggestions for the next revision are put forward in order to benefit the system.In this paper,except for the introduction and conclusion,the thesis is divided into four parts:The first part is case overview.It puts forward the case to be analyzed,to explain the reason why this thesis study the problem about taxes and fees to realize security within bankruptcy liquidation procedure instead bankruptcy reorganization procedure and bankruptcy settlement procedure.It briefly puts forward the controversy on the issue of the tax burden on security interests in the bankruptcy liquidation.The second part is about the general theory of taxes and fees for realizing real right of security in bankruptcy and liquidation.First of all,it defines the concept of realty tax in the bankruptcy and liquidation,and analyzes the reason of the real estate tax in the bankruptcyliquidation.The third part is about the current law on the bankruptcy liquidation of the realization of the security of the tax burden on the provisions.First of all,it analyzes the provisions of the Real Right Law and the Guarantee Law on the realization of the security interests under the civil law system.Second,analyze the tax law provisions on tax priority.Finally analyze the provisions of the bankruptcy law on the expense fee.Part IV is about Evaluation of the commitment of tax and fee for security rights.First of all,we analyze the proposal that the value of the guaranty property should not be subject to taxes at all.It is not reasonable whether the plan should be borne by the other bankruptcy property or by the bidder,or the tax should be treated as a bankruptcy fee as tax debts Program.Because it would fall into the category of absolute security rights,did not take into account the state of bankruptcy of enterprises,while the lack of operational and fairness.Second analysis of the property to be guarantied only tax,other expenses borne by other unsecured bankruptcy programs.The program only considered the tax priority,the lack of infringement of the fair repayment of ordinary creditors.Finally analysis of taxes and fees are in the property value guarantee program.It is found that the scheme is in line with the Bankruptcy Law’s principle of paying the bankruptcy fee at any time and the priority of tax payment as well as the provisions of the Property Law on the scope of guarantee and the liquidation order.It is the most reasonable way to comply with the principle of equity of the bankruptcy claims and the balance of interests.