Research On Tax Priority In Bankruptcy Liquidation Procedure

Bankruptcy and liquidation procedure is one of the three procedures of bankruptcy,which mainly solves the procedures to be followed when an enterprise exits the market under the condition of insolvency.As an important part of the financial system,taxation is the most closely related,deeply related and directly contacted part between a country and its citizens,which has an important impact on the daily life of the citizens and the comprehensive development of the country’s politics,economy and society.But in the bankruptcy procedure,the tax collection and administration law and the enterprise bankruptcy law on the tax priority of the provisions of conflict.The problem of tax priority in enterprise bankruptcy liquidation procedure reflects the concept contradiction,value difference and rule conflict between bankruptcy law and tax law,which has produced realistic hindrance to the practice of social governance and the development of market economy,and urgently needs to be studied and solved.This paper makes an in-depth study of the tax priority in the bankruptcy liquidation procedure,and puts forward reasonable suggestions for resolving the conflict and estrangement between the systems and determining the settlement order of the tax priority in the bankruptcy liquidation procedure.This paper is divided into four parts:The first part,first of all,analyses the legal nature of the tax,on the basis of further expounds the meaning and characteristic of tax preference and tax priority in the bankruptcy law,the tax priority and bankruptcy costs and total profit,labor,large-scale infringement of creditor’s rights debt repayment sequence comparison,a more reasonable to determine the tax priority in the bankruptcy liquidation liquidation sequence.The second part analyzes the legislative mode of tax priority in developed countries,and thinks that weakening the status of tax in the bankruptcy law is the mainstream trend of foreign legislative development.Combined with the analysis of China’s actual situation,it thinks that China should retain the tax priority at the present stage.The third part mainly discusses the inadequacy of tax priority system in China.Firstly,it introduces the provisions of tax priority in Tax Collection and Administration Law and Enterprise Bankruptcy Law,which are in conflict with each other.At the same time,the present tax priority system still has some shortcomings,such as the vague regulation on the announcement system of owing tax,the insufficient role of tax guarantee system and the lack of regulation on the scope of tax priority.The fourth part puts forward some suggestions to improve the tax priority system in the bankruptcy procedure.It clarifies the scope of tax priority and solves the problem of tax priority repayment in the bankruptcy procedure by perfecting the tax priority legislation,perfecting the public declaration system of owing tax and the tax payment guarantee system.