法学院知识库

The problem of tax law involved in bankruptcy liquidation procedure has long restricted the implementation of bankruptcy law. Due to the conflicts between the department laws and regulations, such tax-related problems have not been reasonably solved. The tax priority system has been controversial in both theoretical and judicial practice since the implementation of bankruptcy law. Based on the increase of social welfare, the consideration of tax costs and benefits and the enhancement of national financial capacity, some scholars in the theory advocate that the role of tax priority system has gradually weakened, pointing out that the operation of this system is not conducive to the development of debtor's economic rights, and it can be restricted or even cancelled. In judicial practice, the scope, amount and period of priority of tax claims are not clearly defined in the current law of Our country, so tax claims with the purpose of punishment, such as late payment of tax, are given priority status. which seems to be caused by the conflict and defect between department laws, but in essence is the conflict between the legal concepts and procedures between the two departments, namely bankruptcy law and tax law. If we can provide a bridge for mutual recognition of rules between the two from the legal level, the problem of tax priority in bankruptcy liquidation will be solved.

Starting from the basic concepts related to tax priority, this paper sorts out the concepts of tax claims, tax declaration authorities and tax priority in bankruptcy liquidation, and clarifies the relevant knowledge context. At the