Research On Legal Issues Of Tax Credits In Enterprise Bankruptcy Procedure

Due to the late development of China’s bankruptcy law,there are many problems in theory and practice in the lack of specialized and systematic provisions on the tax collection and management of enterprises after they enter the bankruptcy procedure.In practice,we have a good protection of national tax,but it means that the interests of creditors are impaired.This paper aims to protect other creditors fairly and analyzes the priority of tax creditor’s right and guarantee creditor’s right,the collection of tax overdue fine,and the tax protection after the end of bankruptcy procedure,and puts forward relevant suggestions.This paper is divided into five chapters.The first chapter introduces the concept and characteristics of tax creditor’s rights and tax priority in the process of enterprise bankruptcy.Now there are two kinds of claims in the legal relationship of tax creditor’s rights.This paper holds that the collection of tax has the characteristics of power relationship and debt relationship,and regards tax as a kind of creditor’s rights.The establishment of tax creditor’s rights provides the premise for the tax authorities to participate in the enterprise bankruptcy proceedings as creditors.The second chapter studies the conflict between tax administration law and enterprise bankruptcy law on tax priority and the determination of the time when taxclaims occur.The enterprise bankruptcy law takes the fair protection of the legitimate rights and interests of creditors and debtors as its duty;the tax law mainly takes the standardization of tax collection and payment,the protection of national financial revenue,and the protection of the legitimate rights and interests of taxpayers as its goal.The inconsistency of legislative purposes makes the two laws have different provisions on the liquidation order of tax claims.This part discusses the problems in practice,and draws the conclusion: The secured claims in the bankrupt property should have priority over the tax claims.The third chapter analyzes the collection of tax overdue fine after the enterprise enters the bankruptcy procedure.By introducing the concept of "special tax zone",this paper redefines the nature of tax overdue fine,affirms its compound attribute of interest and punishment.Based on the measurement of national tax interest and the interest of ordinary creditors,it is suggested that the tax overdue fine existing after entering bankruptcy procedure,but arising before bankruptcy acceptance,should be paid off as the creditor’s right inferior to the ordinary creditor’s right.The fourth chapter elaborates one of the ways to protect the tax interests of the state after the end of the bankruptcy procedure: "piercing the corporate veil system" to investigate the joint and several liability of shareholders,discusses the rationality of the private law security system in the tax field,and considers the priority of investigating the liability of shareholders.In the fifth chapter,the corresponding suggestions are put forward on the tax collection and management involved in the enterprise bankruptcy procedure.In view of the conflict between the current enterprise bankruptcy law and the tax administration law on the provision of tax priority,this paper puts forward reasonable suggestions on the order of paying off tax priority and the limitation of rights.In order to make the scope of paying off tax claims more clear,and to protect the interests of other ordinary creditors,it proposes to improve the publicity system of tax priority,and gives preliminarysuggestions.In addition,in view of the current problems in the collection and management of tax late fees in practice,this paper proposes to adjust the collection rules of tax late fees from the aspects of tax rate,causes and so on.