Research On Legal Issues Of Late Payment Of Tax In Enterprise Bankruptcy Procedure

The tax law in the bankruptcy procedure is always a difficult problem in the bankruptcy law,which is related to the conflict of interests in the two legal fields.The tax authorities often face serious difficulties in law enforcement in practice,which also has a great obstacle to promote the work of bankruptcy procedure.Including tax fine for delaying payment,as an important part of tax derived in tax collection and administration process was regarded as tax collects pay along with all the money,but when taxes are paid by enterprises,and under the bankruptcy procedure,its profit distribution will involve multiple rights,fine for delaying payment of tax levy will therefore appear obstacles,and performance for all kinds of conflict problems in practice.Therefore,it is necessary to carry out a specific theoretical analysis of the late payment of tax under the bankruptcy procedure,and clarify the relevant rules of liquidation,standardize the treatment of the late payment of bankruptcy tax,so as to promote the smooth progress of the bankruptcy procedure.This paper is divided into four chapters.The first chapter introduces the status quo of judicial application of late tax fees in bankruptcy proceedings,and summarizes the current controversial issues based on relevant cases retrieved.First,the bankruptcy law gives preferential status to tax claims,but does not specify the status of tax late payment fees.In practice,tax authorities and courts have different attitudes on whether tax late payment fees can be compensated as preferential claims,and the relevant treatment rules are relatively general,which can not effectively solve practical problems.Second,the nature of the new tax on bankruptcy is unclear,and there is no clear conclusion on how to deal with the tax late fee,which leads to confusion in the interpretation and application of the bankruptcy procedure,leading to greater controversy.Third,there is a conflict in the upper limit rules of late tax fees.The rules of tax collection and administration allow late tax fees to exceed the principal,which will produce excessive tax burden,which is evident in the bankruptcy proceedings,affecting the distribution of bankruptcy benefits,and there is a big dispute between the parties.The second chapter focuses on the application of the priority of late fee in bankruptcy proceedings and carries out a comprehensive theoretical analysis.Based on the function orientation of late payment of tax,the author determined that late payment of tax has the compound attribute of damage compensation and execution penalty,and the interest attribute of economic compensation is integrated in the damage compensation,and the nature of punishment is contained in the execution penalty.In combination with special difficulties in the field of bankruptcy in-depth analysis tax fine for delaying payment of tax particularity,the expansion of tax right restriction in the field of bankruptcy,emphasizes the balance and pay attention to the interests of all parties in the implementation of bankruptcy case justice,and refer to draw lessons from foreign related law for our country to provide a certain amount of practice,in the viewpoint of a variety of bankruptcy does not give tax priority,fine for delaying payment It shall be treated as general bankruptcy claims or subsequent claims.The third chapter on the basis of the foregoing argumentation to the bankruptcy proceedings of the late payment of tax payment sequence for specific differentiation and detailed provisions.Because the two different stages of bankruptcy acceptance have obvious differences,from the point of view of protecting the special interests of the bankruptcy process,the bankruptcy law stipulates that the creditor’s right with interest should stop counting interest when bankruptcy acceptance,so the late tax fee generated based on the bankruptcy acceptance does not exist in principle,and does not have the rationality and legality of tax collection.The late payment of tax in bankruptcy procedure only includes the late payment of historical tax arrears which has been generated before bankruptcy acceptance,and does not include the part after bankruptcy acceptance,nor should it include the late payment of new tax due to arrears.For specific discharge sequence arrangement,the first thing you need to clear history without liquidation preference position,fine for delaying payment of outstanding taxes only according to the common bankruptcy claims or subsequent processing,and then according to its internal attribute characteristic,on the part of compensating for ordinary bankruptcy claims,rather than punitive part for bad debt scheduled claims processing,as for bankruptcy after accepting parts and new taxes in back,Should be excluded,not directly bankruptcy liquidation processing,there is no sequence of problems.The fourth chapter mainly discusses how to deal with the upper limit of tax late fee in bankruptcy procedure.Fully considering the meaning of tax fee system Settings and special difficulties in the field of bankruptcy,late fees to taxes more than the principal question the theory and practice to fully stressed too fine for delaying payment of tax levy will hold the original function of the play,also works against bankruptcy particularity,fine for delaying payment of tax value cannot reflect,even more serious tax problems,And the public interest in taxation is no better protected.To avoid such problems to happen,bankruptcy tax overdue fine shall be based on proportional principle and benefit balance concept set does not exceed the limit of the principal tax,and shall not be higher than administrative punishment standard,the tax rules of fine for delaying payment in the zone of insolvency in the order of refactoring,and the sequence of the bankruptcy liquidation of punitive part in processing of bad debt,The joint composition of the bankruptcy tax late payment of the limit to realize the dual protection of bankruptcy interests.