A Study On The Legal Issues Of Tax Collection And Administration In Bankruptcy Proceedings

In the process of tax collection and administration,tax authorities often have extraordinary coercive power as a safeguard.Because of the national interests behind the tax collection,the tax authorities in the tax collection and management of the strong is acceptable.But,in the middle of the bankruptcy proceedings,the application of the tax collection and administration is,as always,there is doubt,it is also has many contradictions with the bankruptcy proceedings,such as whether the tax authorities can be used as the processing of bankruptcy creditors in bankruptcy matters,tax creditor’s rights and the relative merits of guaranteed creditor’s rights in priority,tax fine for delaying payment whether have priority,the outstanding taxes of the bankrupt enterprise has complete tax registration,and so on,including tax creditor’s rights and bear the brunt of the problem,with the priority of as scholar puts it: "in bankruptcy,there is no more than the tax debt vexing problem." With the gradual weakening of the priority of taxation in all countries in the world,there are legal conflicts and the interweaving of national interests and personal interests is worth studying.Conflict with the priority of tax creditor’s rights in our country and mainly concentrated in the tax administration law and the enterprise bankruptcy law,whether between tax creditor’s rights and guaranteed creditor’s rights should be how to adapt,tax fees have priority is also difficult to blunt,national interests and personal interests and even should be how to coordinate the interests between the public and,above all is the key content of this study.The first part of this paper mainly expounds the legal conflicts of the tax administration law in bankruptcy proceedings from three aspects,namely the legislative purpose level,the legal standard level and the relevant approval level,and makes a brief explanation.Then the author draws lessons from the three basic principles of tax law and bankruptcy law,including the principle of quantity tax,the principle of efficiency and the principle of social public interest maximization,as the applicable principles to coordinate the conflict between them,so as to draw up a new adjustment proposal from the perspective of legal principles.The second part mainly discusses the position of tax authorities as tax creditors in bankruptcy proceedings.Firstly,it describes the nature of tax creditor’s rights in bankruptcy proceedings,including the definition and characteristics of tax,the determination of the legal relationship of tax liability and the private legalization of tax creditor’s rights in bankruptcy proceedings.Furthermore,the author demonstrates the legitimacy of tax authorities’ participation in the declaration of bankruptcy claims by virtue of the theory of tax liability relationship and relevant principles of administrative law.The third part of this paper is mainly about the reflection of tax priority in bankruptcy proceedings,which is also the focus of this paper.Firstly,the author makes a general exposition of the tax priority,such as the concept and classification of the tax priority,the legislative status and historical evolution of the tax priority outside the region,and concludes that the tax priority shows a weakening trend in the world.Secondly,the author demonstrates the necessity of the existence of tax priority from two aspects: public welfare and risk.Moreover,tax creditor’s rights and guarantee the priority between creditor’s game,both on the law regulation exists serious conflict,therefore,the author from the particularity of legal basis,tax of commonweal narrowed and analysis in three aspects: the social and public interests as the support of tax creditor’s rights and guarantee debt liquidation sequence set reason,it is concluded that the guaranteed creditor’s rights shall be liquidation priority tax claims;Finally,the author starts from the nature of tax late fees,combined with the principle of quantity tax,concluded that tax late fees have a certain priority in bankruptcy proceedings,but need to be subject to the corresponding restrictions.In the fourth part,the author puts forward three suggestions to adjust the legal conflict of tax collection and management in bankruptcy proceedings,the first is to improve the legal norms of tax collection and administration in bankruptcy proceedings,the second is to limit and reduce the tax priority in bankruptcy proceedings,and the third is to strengthen the linkage mechanism between the government and the court in bankruptcy proceedings.