Research On Non-Tax Revenues’ Legal Settlement Mechanism In Bankruptcy

In the current bankruptcy liquidation mechanism of China,nontax revenues have not been taken into account clearly,which leads to the situation that how to pay off the nontax revenues when the payer enters bankrupt is ambiguous,and there are confusions in practice.It is necessary to establish non-tax revenues’ legally settlement mechanism in bankruptcy to bring nontax revenues into the scope of bankruptcy obligations,whether from the essential purpose of the bankruptcy system to fairly clean up the debtor’s obligations,or from the requirement of the legalization of nontax revenues’ collection and management.The nature of the obligation does not exclude nontax revenues.According to the characteristics of obligation,the 11 nontax revenues stipulated in Measures for the Administration of Non-tax Revenues of Governments can be analyzed,and nontax revenues of ownership interest can be excluded.Based on the essential elements of bankruptcy obligations,it is concluded that the nontax revenues bankruptcy obligations includes six categories that only from enterprises: revenues from administrative charges,government fund revenues,revenues from fines and confiscation,revenues from the compensated use of state-owned resources（or assets）,state-owned capital gains except for that of ownership interest,franchise revenues.Because that most nontax revenue obligations come from the administrative law,and then become the nontax revenue bankruptcy obligations through the adjustment of the bankruptcy law,we should pay attention to distinguish the parts regulated by the administrative law in the bankruptcy obligations’ declaration and confirmation procedures,and we can’t make substantive adjustment to the administrative acts that generate the nontax revenue obligations through the bankruptcy procedure.As for the arrangement of the repayment sequence of the nontax revenue bankruptcy obligations,except that revenues from fines and confiscation should be paid inferiorly for its punitive nature,the other nontax revenue bankruptcy obligations should be paid in ordinary sequence.And the declaration and confirmation of the inferior nontax revenue bankruptcy obligations,as well as the bankruptcy application right of its collecting units,shall be protected equally with the general creditor’s rights,and shall be exempted after the end of the bankruptcy proceedings.