Research On Legal Issues Of Tax Priority In Bankruptcy Procedure

With the further disposal and de-capacity of zombie companies,the number of corporate bankruptcy cases is also increasing.The tax issue of bankrupt enterprises is a major issue related to whether the bankruptcy process can proceed smoothly,and tax priority can be said to be the most prominent problem in the tax-related issues of bankruptcy.Looking at the status quo of foreign legislation on tax priority in bankruptcy proceedings,it can be found that many countries have cancelled the tax priority system in their legislation,and the countries that still retain tax priority have also shown a tendency to gradually weaken its application.The first part of this paper introduces the basic meaning of the bankruptcy proceedings in the tax priority.Starting from the concept and nature of tax priority,people believe that the nature of tax priority should be a general priority,but it has certain characteristics of security real rights.Secondly,it introduces the concept of tax priority in bankruptcy proceedings and the principles that should be followed when applying tax priority in bankruptcy proceedings.Finally,under the background that many countries in the world have cancelled the tax priority system,this article draws on a variety of theories to clarify that my country should still retain the tax priority in the bankruptcy procedure at this stage,but should restrict its application.The second part mainly makes an assay of the legal status quo of taxation priority in our country’s bankruptcy proceedings.First of all,by referring to the legal provisions,it is found that the tax priority is not only stipulated in the Tax Administration Law but also stipulated in the Corporate Bankruptcy Law,and the tax priority is also regulated in the Announcement of the State Administration of Taxation No.48,2019.Secondly,through a search of practical cases,it is found that when tax priority is applicable to bankruptcy proceedings,it mainly includes the lack of clear regulations on the scope and time of the tax priority,the lack of practicality of the publicity system,tax priority and collateral.Questions such as which rights are more prioritized in repayment.Based on the discussion in the previous two parts,the third part discusses how to perfect the application of tax priority in corporate bankruptcy procedures.First of all,the scope of application of the tax priority in bankruptcy proceedings has been defined.It is believed that the enforcement penalty of late fees,fines and other non-tax income do not enjoy priority,and the payment of export tax refunds by fraud should have priority;secondly,it is clear that the timing of taxation priority in the bankruptcy process is taxation.At the time of verification,it is suggested that the tax arrears announcements for bankrupt companies can be gradually changed from regular announcements to real-time announcements,so that other creditors can inquire about the tax arrears of the bankrupt companies;finally,it is clear that tax priority and guarantee should be used in the order of bankruptcy and settlement.If a property conflict,shall comply with the provisions of the Enterprise Bankruptcy Law in principle,blindly adhere to the security interest priority over the repayment of taxes on the more rigid the security property rights shall be paid first.