Study On The Legal Issues Of Tax Relief System In Bankruptcy Reorganization

By combing the draft bankruptcy reorganization plan and combining relevant cases and practical conditions,the author can learn that in the bankruptcy reorganization process,the scope of the tax creditor’s group is not clear,the voting standard of the tax creditor’s group is not clear,the grass-roots tax authorities lack autonomy in participating in the bankruptcy reorganization plan,and the nature of the new tax creditor’s rights is unclear,while the enterprise reorganization often takes asset reorganization and debt reorganization as the main content,involving income tax It is difficult to apply the exemption and exemption of VAT and other taxes.With the above questions in practice,the author found that there are no special provisions on tax relief in bankruptcy reorganization in China by combing the legal system of tax relief in bankruptcy reorganization,which is often the relevant provisions for reorganization or the tax relief in bankruptcy reorganization approved by individual cases.Therefore,the application of tax relief in the bankruptcy and reorganization process has many difficulties,such as the conflict of legislative ideas,the conflict of legal system provisions,the insufficient supply of legal system,the disunity of judicial practice,and the difficulty of legal application.However,bankruptcy reorganization is an effective way for the rebirth of enterprises,and has an important effect of balancing the protection of private rights and social interests.The value of bankruptcy reorganization procedure lies in giving the enterprises in distress the choice of path to rebirth and helping them out of the predicament.The success of enterprise reorganization is due to the concessions of creditors and the efforts of debtors.For the restructured enterprises,both the historical tax arrears and the new tax in the reorganization process must be dealt with in the reorganization process.However,due to the imperfect design of the tax relief legal system in China’s reorganization process,the reorganization efficiency is low and the cost is high.The current situation of the tax relief legal system has become a dilemma for the reorganization system.Therefore,it is necessary to carry out in-depth research on this issue and seek the design of the legal system of tax relief for bankruptcy reorganization in line with China’s actual situation.To solve the problem,China should build a systematic legal system of tax relief for bankruptcy reorganization.First,we should coordinate the concepts of tax law and bankruptcy law,establish the legal principle of tax relief for enterprise bankruptcy reorganization,legalize the current provisions of tax relief for reorganization,coordinate the conflict between the specific provisions of bankruptcy law and tax law,and improve relevant provisions.For example,the local tax authorities are given the power of tax relief by legislation,the scope of tax priority is clarified,the legal provisions of tax relief for enterprise bankruptcy and reorganization are refined in stages according to the bankruptcy and reorganization procedures,and a reasonable path that fits the bankruptcy law and tax law is explored,so as to make the bankruptcy and reorganization procedures produce a better system effect,with a view to achieving the balance between the bankruptcy and reorganization procedures and the tax law field,and helping enterprises to rebirth.