Research On Tax Priority In Enterprise Bankruptcy Procedure

The research on tax priority in bankruptcy procedure has positive significance both from the perspective of protecting public interest and protecting private interest.This paper first expounds the concept of tax creditor’s rights and tax priority,the types of tax priority,the problem of exercising tax priority and the legal basis of establishing tax priority in the bankruptcy procedure of enterprises.Secondly,combining with the current situation of tax priority in our country,this paper discusses the existing problems of tax priority system from two aspects of tax priority system design and tax priority system operation.There are some problems in the design of tax priority system: the declaration mechanism of tax priority is too general;Tax priority has no clear right confirmation rule;The scope of payment of tax priority is not clear;There is no clear agreement on the disposal of new tax revenue;There is a dispute between Enterprise Bankruptcy Law and Tax Administration Law on tax priority system.Due to the problems in the design of the tax priority system,the following problems exist in the operation of the tax priority system: it is not exercised within a reasonable period of time;Incomplete exercise of rights;There is a conflict between the priority of tax and the order of the settlement of secured creditor’s rights in the implementation;Tax enforcement measures in bankruptcy procedure affect the exercise of tax priority.Thirdly,by summarizing the relevant legislation of foreign tax priority system,this study finds that the priority of tax priority tends to weaken gradually.Although the relevant systems of some countries have positive significance,this study believes that China should continue to retain the tax priority system and carry out restrictions to a certain extent.If the tax priority system is directly abolished,it will bring many adverse effects to China.Finally,combining with the legislation of other countries and the actual situation of our country,this paper puts forward suggestions to improve the tax priority system from two aspects: the system regulation and the operation of the tax priority system.Suggestions to improve the provisions of the tax priority system include: clarifying the tax priority declaration mechanism;Make clear the tax priority confirmation rules;Clarifying the scope of tax priority repayment;It lists the disposal methods of "newly born creditor’s rights";We will improve the convergence between the Enterprise Bankruptcy Law and the Tax Administration Law.Suggestions for optimizing the operation of tax priority system include: strictly limiting the time for tax authorities to exercise tax priority;Restrict tax authorities from filing tax returns in strict accordance with the scope of tax priority;Unify the rules for resolving conflicts between tax priority and secured creditor’s rights;It makes clear that tax authorities shall not directly exercise tax coercion power over bankrupt enterprises.