On The Realization Of Tax Claims In Bankruptcy Procedure

Tax is the financial foundation of a country,and it is also necessary for every market subject to participate in the normal transaction process.Bankruptcy is a form of existence of enterprises and a choice in the process of market operation.Therefore,in the process of bankruptcy,we must face the problem of how to realize tax creditor’s rights.In this regard,the tax collection and management law and the enterprise bankruptcy law both stipulate the liquidation of tax creditor’s rights.The tax collection and management law stipulates the priority system of taxation,and the enterprise bankruptcy law stipulates the liquidation order of bankruptcy creditor’s rights and clarifies the liquidation order of tax creditor’s rights.However,due to the diversification of tax categories and collection and management measures in judicial practice,the identification of bankruptcy creditor’s rights is complicated,and relevant legislation cannot meet the status quo of the distribution of tax creditor’s rights in bankruptcy proceedings.Therefore,it is necessary to start from the nature of the tax priority system,from the practice of controversial cases,improve the tax priority system,clear different tax claims repayment order.This paper will focus on the realization of tax creditor’s rights in the bankruptcy process,firstly explore the theoretical disputes of tax priority system,and then grasp how to implement the theory of restricting tax priority from the concrete practical conflicts.Theory is the basis of practice,to solve the conflicts and contradictions in practice,we must grasp the purpose of tax creditor’s rights legislation as an ensemble,the starting point of different law legislators,and the nature of the debate on the preservation and abolition of tax priority.This article shows the present stage in the legislation of conflict,probed into the interests of different subject and legal theory,at the same time,from the perspective of positivism,in to the conclusion that should limit the tax priority,from tax fine for delaying payment,"new taxes" and the real rights for security this controversy of several practical problems,to clarify the above conflict solution,respectively.At last,the author puts forward some Suggestions on legislation and operation for the existing problems in theory and practice at the present stage,as to realize the justice and standard law of tax creditor’s right payment.