Research On Tax Priority In The Bankruptcy Liquidation Procedure

Taxation as an important part of financial system,is a country with its national associated most closely,most profound,the most direct part contact relations,is the precondition of governance is crucial and pillars,say,about every move of the state to the national daily life with the country’s political and economic society’s development of irreversible and irreplaceable effect.The issue of tax priority in the bankruptcy and liquidation procedures of enterprises reflects the deeply entrenched ideological contradictions,value differences,and rules conflicts between tax law and bankruptcy law,which has caused practical obstacles to the practice of social governance and the development of the market economy.It needs to be studied and solved at the theoretical level.The in-depth study of the tax priority issues in the bankruptcy liquidation process and the elimination of conflicts and gaps between the systems are important measures to deepen supply-side structural reforms,an inevitable requirement for promoting high-quality economic development,and a response to the construction of a modern market economy system.Meaning has very important practical significance.This article is divided into six chapters,the contents of each chapter are briefly described as follows:The first chapter is the introduction,which mainly clarifies the research background and significance of this article,summarizes the main points of view in the academic circle,and introduces the research methods,innovations and deficiencies of this article.The second chapter is the analysis of the reasons for the conflict between the Tax Collection and Management Law and the Bankruptcy Law and an extra-territorial review of the tax priority system in the bankruptcy liquidation process of enterprises.The emergence of tax priority in bankruptcy liquidation procedures stems from the conflict between China’s Tax Collection and Administration Law and Bankruptcy Law,which has brought many practical difficulties to China’s judicial practice.Thisconflict arises not only because of the game between taxation authorities and bankruptcy creditors in the complex situation of corporate bankruptcy and liquidation,but also because of the contradiction between the legal texts of the Tax Collection Law and the Bankruptcy Law,and because of legislative omissions.This leads to the logical confusion caused by the vagueness of legal validity.The third chapter is a defense of the existence or abolition of tax priority.Starting from the analysis of the concept of tax priority,first of all,the theory of tax priority is discussed,and the development of tax priority theory is introduced.Secondly,based on the public welfare,non-selectivity,and non-valuation of taxation,and the actual status of China’s fiscal revenue,the rationality of the existence of tax priority in China is derived;The creation of the law violates the requirements of efficiency and justice,so it is reasonable to abolish tax priority.Finally,we summarize the existence and abolition of tax priority in China,and find ways to improve tax priority in order to give play to its advantages and avoid its disadvantages.The fourth chapter is the reconciliation of tax priority conflicts in the process of corporate bankruptcy and liquidation.The aforementioned conflict spans the two fields of tax law and bankruptcy law,and is a cross-domain issue.Therefore,it is necessary to rely on the research paradigm of domain law from the three aspects of the jurisdictional attributes,values,and concepts of the Tax Collection and Bankruptcy Law Starting out,it is clear that this conflict belongs to the field of the integration of public and private law.Although the main values reflected by the two laws are different,the two laws can achieve a unified value in "servicing the all-round development of the person",so that energy can be taxed Principles of tax law,such as taxation restricted areas,were introduced into the field of bankruptcy law,and eventually the conflicts were reconciled.The fifth chapter is the practical analysis and legislative proposal of the application of tax priority in enterprise bankruptcy liquidation procedure.This paper suggested to discriminate,all kinds of tax priority in our country enterprise bankruptcy and liquidation practice,for the enterprise bankruptcy and liquidation proceedings due to the "new taxes",a tax payment guarantee "owes taxes," without a tax payment guarantee "owes taxes and tax" fine for delaying payment and tax penalties,if the applicable tax priority should classification processing,and through the legislation step completely solve the problem of tax priority of the enterprisebankruptcy liquidation procedures apply.The last chapter is the conclusion,which mainly summarizes the viewpoint of this article.