A Study Of Tax Legal Issues In Bankruptcy Proceedings

This article from the perspective of "bankruptcy as a tax zone",this paper based on related cases in the judicial practice,discuss the problems of the bankruptcy law and tax law in the field of the tax authorities in the bankruptcy process through argument as positioning of tax creditor equal to participate in the bankruptcy proceedings,bankruptcy procedure of tax debt repayment of the sequence,the new tax creditor’s rights of priority sequence,tax fees after the bad ones,and the applicable condition of preferential tax in bankruptcy procedure and implementation issues,for the current bankruptcy fords the tax has been controversial in the field of improving Suggestions to these problems.This paper first analyzes the particularity of tax issues in the bankruptcy process from the macroscopic perspective,and then discusses the particularity of tax claims and tax laws in the bankruptcy process.On the one hand,as a debt of public law,tax creditor’s right has its particularity after entering the bankruptcy procedure in the field of private law.On the other hand,different from the ambiguity conflict of other general legal rules,the bankruptcy law and the tax law have clear conflicts in the legislative concept and the specific rule making,and there is the dilemma of the applicable law in the practice process.At the same time,based on the conflict characteristic of bankruptcy law and tax law,this paper puts forward the theory of bankruptcy as a tax area,points out that in this particular field of bankruptcy proceedings of tax power needs to be necessary to debug,and coordination under the idea to solve the conflict between tax law and bankruptcy law,promote the cohesion in the tax law and bankruptcy law.Under the theoretical framework of "bankruptcy proceedings as tax zones",this paper discusses three controversial tax law issues in bankruptcy proceedings.First of all,this paper discusses the positioning and implementation of the tax authorities in the bankruptcy proceedings.Through tax credits and debts,said the private economic administrative act theory analysis,this paper demonstrates the tax authorities should be as equal tax creditor involved in the bankruptcy process orientation,and implement them with the positioning in practice,the bankruptcy proceedings start the application,the participation of bankruptcy proceedings,and startup after bankruptcy restricted by automatic freezing process is analyzed,and improving Suggestions to the problems.Then this paper discusses the issue of tax payment in bankruptcy proceedings.Firstly analyses the tax creditor’s rights of public welfare and risky,demonstrates the bankruptcy before the start of both the necessity of tax debt priorities,while considering the abnormal operating conditions of enterprises in the bankruptcy process,put forward need to certain limit,the tax priority to by "the tax administration law" article 45 of the real rights for security and tax creditor’s rights in conflict,according to the time to determine the discharge line point of view,should be abolished,which is put forward on the basis of considering subjective aspect will guarantee after tax generally bad creditor’s rights debt repayment.After that,the paper discusses the priority payment of new taxes in bankruptcy proceedings,demonstrates the rationality of giving them super priority from its nature,and on this basis,puts forward some Suggestions to further improve the classification of priority payment.At last,the paper analyzes the sequence of compensation for late fee claims,and puts forward that the compensatory and punitive nature should be defined by defining the sequence of compensation for late fee claims.Finally,the paper also explores the legal system of tax preference in bankruptcy proceedings.Through the analysis of law sociology,law economics and tax justice theory,this paper demonstrates the necessity of emphasizing tax preference in reforming procedure.Then through the application of tax preferences in the tax categories,especially in the restructuring process of the enterprise income tax,the conditions of the tax preferences have a narrow scope of application,the effectiveness of the systematic improvement.Finally the realization of the tax incentives from the concrete enterprise bankruptcy perspective,hope that through the tax creditor’s rights group voting rights,the tax payment evaluation mechanism of the taxation authority and audit mechanism is perfect,for reduction plan to make the preferential tax policies to standardization of bankruptcy proceedings,which will help balance the interests of all parties,help enterprise real fast rebirth from the dilemma.