Tax Priority In Bankruptcy Proceedings

In order to protect their private property and legal rights from public protection,the individual has built the country,and has provided the public products and public services provided by the state so that individuals in the society can develop and live in harmony.However,in order to enable the country to maintain effective operations and to better protect the interests of individuals,that is,the citizens of the country,the country must lay a solid material foundation through taxation.Only in this way can the country prosper and become strong,and the society can develop in an orderly manner.Afterwards,with the development of society,the personal debt of private rights began to appear everywhere.This will inevitably lead to various conflicts and contradictions with the tax that represents the public power.In the process of bankruptcy,how should the conflicts between public and private law be weighed?Each country has its own standards.The general trend is to limit or even eliminate priority in order to protect personal rights of private rights,or by limiting the priority.Tax types either set out in detail the time for the establishment of tax claims,or stipulate that only when public notice is given,they have priority in taxation,and those countries that have eliminated tax preferences adopt an alternative system.These experiences have a positive impact on the development of tax priority in China.There is reference value and significance.This paper uses the "J Company Bankruptcy Case" as an example to deeplyanalyze the unsecured tax claims in bankruptcy proceedings,claims based on tax guarantees,"new taxation" and the priority of late payment claims,and draws on related works of domestic scholars and relevant foreign laws.The statutory system provides reasonable suggestions for filling loopholes in the tax priority system and improving the fiscal and taxation legal system.First of all,it discusses the issue of legal conflicts in the tax priority system in bankruptcy proceedings.This issue is also the core dispute point in the "J company bankruptcy case." The legal provisions on the tax priority system are scattered in laws such as the Tax Collection and Management Law and the Bankruptcy Law.The realization of taxation priorities has been hampered in practice due to the conflict of effectiveness between legal rules.If the unsecured tax claim is superior to the secured claim,then a new type of “exemption” will undoubtedly be created,which will give double priority to the time of payment and the scope of the property received,and although Article 45 of the Tax Administration Law focuses on clear tax priority Right,and the "Bankruptcy Law" is to formulate special regulations for dealing with creditor's rights and debts of distressed companies.Then it discusses the issue of the settlement of claims based on tax-guaranteed claims in bankruptcy proceedings.The tax guarantee system draws on the creditor's rights protection system of civil law,and it also affects the smooth realization of the state's tax revenue.In order to reflect the equality of claims,when there is a guarantee system for both tax claims and common claims,the order of the settlement of claims should be determined based on the time of establishment of guarantee rights.When the tax guarantee meets the corresponding conditions,other creditors can exercise the right of cancellation and take measures to maintain their own legal claims.Then it discussed the priority of "new taxation" in bankruptcy proceedings.The“new tax revenue” may be generated by continuing to fulfill the taxes generated by the unfinished contract and property disposal.The current bankruptcy law of China does not clearly stipulate how newly generated taxes will be handled,but it presumes in accordance with other relevant laws and regulations,and the fees paid by the liquidator for the common interests of the creditors protect the interests of thecreditors to a certain extent,so they have the priority to receive compensation.However,for certain bankruptcy liquidation cases that meet certain conditions,tax incentives corresponding to the transactions involved in the bankruptcy process may be granted.Afterwards,it also discussed the issue of the payment order of late payment claims in bankruptcy proceedings.There are many doubts about the application of taxation priority in the application of taxation priority and the late payment fees.In practice,it is more complicated and has more differences.The State Administration of Taxation and the Supreme People's Court have issued a written reply to this issue,but there is a fundamental conflict between the relevant judicial interpretation and the administrative interpretation.Our country's laws also do not provide further stipulations on the legal nature of late fees.Therefore,academic and practical circles still have differences on the issue of the legal nature of the late payment.As for the current situation,damages and punishments are said to belong to these doctrines.Relatively reasonable doctrine.Finally,it puts forward the suggestions to improve the tax priority system in bankruptcy proceedings.Although many countries have abolished taxation priorities,the tax priority system of bankruptcy procedures should not be abolished in the current stage of our country.Therefore,to limit the effectiveness of taxation rights,the preferential taxation provisions of the Tax Administration Law should be the general priority of taxation.In order to supervise the tax authorities to earnestly perform their duties and maintain the security of market transactions,it is also necessary to improve the tax arrears announcement system in all aspects.The establishment of a tax guarantee system can prevent creditors and debtors from evading taxes by setting up ordinary debts.Perfecting the tax guarantee system can also prevent taxpayers from collaborating with others in setting up security assets to evade taxes and protect the realization of state tax rights.Finally,the payment of late fees should also be made clear.It is recommended that late fees be classified as inferior credits and that the principle of “not contending for the interests of the state”should be guaranteed.