Discussion On Tax Creditor’s Rights Settlement In Enterprise Bankruptcy And Reorganization Procedure

Analyze the current situation of tax debt repayment in the restructuring process and identify three issues.In terms of legal content,the legal rules of bankruptcy law and tax law are complementary,and the legal principles are contradictory.In terms of procedural participation,the right of tax creditors to apply for reorganization may interfere with bankruptcy reorganization;When tax creditors participate in voting on the restructuring plan draft,they clamp down on the rights of other creditors.In terms of repayment amount,the ranking of tax debt repayment is inappropriate,and its "substantive exclusivity" excessively occupies the repayment share of other debt,which is not conducive to activating the reorganization process;The restructuring of tax incentives lacks targeted and systematic approaches.These legal obstacles make the connotation of modern tax laws narrow,which is not conducive to the effective implementation of reorganization procedures.In order to solve the above-mentioned legal difficulties,the private law tone of the reorganization process should be determined,and the tax law should be adjusted in a timely manner while maintaining the identity of public law creditors,and revised to the "Reorganization Tax Law" applicable to the "Special Taxation Zone".From this,three solutions can be found to alleviate the aforementioned difficulties.One is to apply problem-oriented thinking to the resolution of bankruptcy and tax related issues,promoting theoretical exchange and mutual learning,rule recognition,and principle exchange between the two laws.Secondly,when tax creditors participate in the reorganization proceedings,it should be clearly stipulated by law that due to the nature of their public law creditors,they should not have the right to apply for the commencement of the reorganization proceedings;The tax creditor group should vote independently,and its discretion should be fully controlled.Third,in terms of the optimization approach of the amount of tax debt repayment,the tax law should adhere to the principle of relative modesty,and the idea of repayment order adjustment can use Maslow’s Maslow’s hierarchy of needs for reference to adjust the order of bankruptcy debt repayment based on the urgency of creditors’ demand for repayment.At the same time,tax laws should play an incentive role,distinguishing the principle of tax legality into "strict legality" in tax collection and "lenient legality" in tax incentives.Under the guidance of dynamic system theory,"common policies" should be elevated to law,and "individual policies" should be "authorized" and "strictly regulated",while maintaining a balance between tax incentives and market competition.