Study On The Legal System Of Realization System Of Bankruptcy Tax Claims ——Based On An Empirical Analysis Of 110 Cases Come From China Judgments Online

With the development of supply side structural reform,the number of bankruptcy cases has been increasing in recent years.Almost every bankruptcy case will involve tax issues,and the realization of bankruptcy tax claims in the bankruptcy procedure is difficult to solve,which has become an important obstacle to the acceptance of bankruptcy cases and the smooth progress of the bankruptcy procedure.The direct reason for the long-term existence and aggravation of the bankruptcy tax related problems is that there is a lack of a special legal system to adjust the legal relationship of bankruptcy tax claims.The current legal system for the realization of bankruptcy tax creditor’s rights is scattered in dozens of laws,regulations and judicial interpretations,such as enterprise bankruptcy law and tax law.There are many blank,fuzzy and even conflict areas,which leads to the difficulties in the application of law,low efficiency of litigation,and large dispute over the judgment results in judicial practice.The current legal system of realizing bankruptcy tax claims can’t meet the needs of the current economic and social development,so it is necessary to define the enterprise bankruptcy procedure as "special tax zone",and adjust and limit the original rules of realizing tax claims on the two levels of substantive tax law and procedural tax law,so as to gradually establish and perfect a unified,fair and efficient legal system of realizing bankruptcy tax claims 。This paper is divided into six chapters.Firstly,it summarizes the basic theory of the realization of the legal system of bankruptcy tax claims.Then it analyzes the current situation and problems of the legal system of the realization of bankruptcy tax claims in China.Then,combined with 110 judicial cases related to the realization of bankruptcy tax claims,this paper makes an empirical analysis of the real dilemma of bankruptcy tax related caused by the lack of legal system for therealization of bankruptcy tax claims.Finally,the paper analyzes the causes of the problems existing in the realization of the legal system of the bankruptcy tax creditor’s rights,and puts forward the way to improve the realization of the legal system of the bankruptcy tax creditor’s rights.The first chapter is the foreword of this paper.This chapter first introduces the background and significance of this topic,then makes a brief review and evaluation based on a comprehensive review of the relevant research literature at home and abroad,then briefly introduces the research content and research methods used in this paper,and finally points out the possible innovation and shortcomings of this paper.The second chapter summarizes the basic theory of the realization of the legal system of bankruptcy tax claims.The first part of this chapter introduces the meaning,classification and constitutive requirements of bankruptcy tax claims;the second part introduces the subject,object,legal act and legal responsibility of realizing legal relationship of bankruptcy tax claims;the third part introduces the connotation,extension and function of realizing legal system of bankruptcy tax claims.The third chapter analyzes the current situation and problems of the legal system of the realization of bankruptcy tax claims in China.The first part of this chapter comprehensively combs the legislative status of the current legal system of the realization of bankruptcy tax creditor’s rights;the second part briefly analyzes the existing problems of the current legal system of the realization of bankruptcy tax creditor’s rights.In the fourth chapter,the author makes an empirical analysis of the practical difficulties in the judicial practice of bankruptcy related tax due to the lack of legal system of the realization of bankruptcy tax claims,combining with 110 judicial precedents of the realization of bankruptcy tax claims collected and sorted out by the author.The fifth chapter makes a theoretical analysis of the main causes of the problems existing in the realization of the legal system of our bankruptcy tax claims.The sixth chapter tentatively puts forward the way to perfect the legal system of realizing the bankruptcy tax creditor’s rights in China.First,it puts forward three suggestions from the macro level to gradually establish and perfect the special bankruptcy tax creditor’s rights realization legal system.Finally,it puts forward some concrete suggestions on the construction of the bankruptcy tax creditor’s rights realization legal system in China at the micro level combined with the relevant legislative experience outside the china’s mainland.