Realization Of Tax Claims In Bankruptcy Liquidation

Taxation as a public law debt has reached consensus in tax countries,tax credits have public welfare and risk,so each country has designed different types of preferential legal and special collection procedures for tax claims.China’s Tax Administration Law The "Regulations on the Implementation of the Tax Administration Law" also provides detailed provisions.However,when the realization of tax claims meets the bankruptcy procedures of enterprises,the tax authorities must not only be subject to the regulation of the bankruptcy law in the procedural,but also be limited by the public interest of other types of creditors in the substantive rights.The bankruptcy procedure is a natural phenomenon in the survival of the fittest in the economic market.It helps to inject limited resources in the market into emerging enterprises and promote the effective retirement of endangered enterprises.However,in the bankruptcy proceedings,the contradictions and disputes of various debts are difficult to solve..Modern taxation countries emphasize civil rights and popular interests,advocate the source of taxation,and guarantee the tax base is the root of the government’s continuous service market in the taxation countries.In the first chapter of this paper,the nature of tax claims is described conceptually,followed by a detailed description of the position of bankruptcy claims in the bankruptcy law,and the specific definition of the scope of bankruptcy claims by the new and old bankruptcy law;It focuses on the meaning and characteristics of tax claims and the essential attributes of tax claims.Next,since this article finally wants to draw a reasonable bankruptcy claims settlement order,it introduces the priority issue and refines it into general priority.,special priority,and introduce thedifferences and which kind of priority the tax claims belong to;in addition,specify that the tax claims have the same order of priority as the ordinary claims,that is,the essential attributes of the tax claims The difference between ordinary private law claims and the ease of realization can find legal support for the priority of tax claims.However,while affirming its priority,countries in the world gradually fade this priority;A bankrupt enterprise should have the lowest right to life as a citizen.The second chapter of this paper introduces whether the bankruptcy revocation right stipulated in the bankruptcy law can be taken for granted in the taxation agency’s tax payment guarantee and the unpaid tax payment.First of all,it is a statutory meaning to explain the concept of enforcement and then obtain the right of the tax authorities to be non-transferable.Therefore,the right to bankruptcy should not apply to tax guarantees and tax arrears.The third chapter of this paper first introduces the general situation of bankruptcy taxation issues.Next,it analyzes whether the non-tax income collected by tax authorities and levied on behalf of the taxation is a tax credit,and comments on late fees,fines,etc.Explain the contradictions in the provisions of the Enterprise Bankruptcy Law and the Tax Administration Law,and then give their own unique views on this conflict.Furthermore,it introduces whether the tax announcement will inevitably give priority to tax claims and the collateral.Separation of powers is compared to the priority of tax claims.The fourth chapter of this paper first introduces the positioning of tax claims in the British and American bankruptcy law and its enlightenment to China.In the fifth chapter of this paper,based on the above questions,summarize your own suggestions.In summary,the author wants to disclose the contradiction and irrationality of the current tax credit realization problem through this article.Finally,I want to find out the realization of the tax credit in the bankruptcy liquidation through a series of legal analysis.