Research on Taxation Legal Issues in Chinese Enterprise Bankruptcy
0
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
The fundamental differences in legislative purposes between the "Chinese Enterprise Bankruptcy Law" and the "Chinese Tax Law" have led to conflicts and contradictions in the rules regarding the confirmation of tax claims, the application of tax priority rights, and the statute of limitations for the exercise of tax powers during the enterprise bankruptcy process. These issues have caused difficulties in application and hindered the positive development of the social economy. By combining specific enterprise bankruptcy cases, this paper proposes effective strategies and suggestions from the aspects of top-level design, linkage mechanisms, improvement of supporting legal systems, and protection of the legitimate rights and interests of creditors and debtors. The aim is to resolve conflicts and contradictions, stimulate market competition vitality, promote the transformation of old and new dynamics, and provide references for legislative and judicial improvements.
Abstract
The fundamental differences in legislative purposes between the "Chinese Enterprise Bankruptcy Law" and the "Chinese Tax Law" have led to conflicts and contradictions in the rules regarding the confirmation of tax claims, the application of tax priority rights, and the statute of limitations for the exercise of tax powers during the enterprise bankruptcy process. These issues have caused difficulties in application and hindered the positive development of the social economy. By combining specific enterprise bankruptcy cases, this paper proposes effective strategies and suggestions from the aspects of top-level design, linkage mechanisms, improvement of supporting legal systems, and protection of the legitimate rights and interests of creditors and debtors. The aim is to resolve conflicts and contradictions, stimulate market competition vitality, promote the transformation of old and new dynamics, and provide references for legislative and judicial improvements.
참고문헌 (14)
- Li Na, "Counting 'Breakdown' and 'Rise': The Concentrated Outbreak of Industry Bankruptcies, Where is the Spring After the Winter?", Legal News Observation, 9 (2024)
- Gu Zhanying, "Issues and Strategies of Tax Credit Law in the Corporate Bankruptcy Process", Legal System Review, 20 (2023)
- Jiang Huiyu, "Reconstruction of the Priority of Tax Claims in Bankruptcy Liquidation Procedures", Taxation Studies, 11 (2017)
- "Interim Measures for the Online Publication of Judgments by the Supreme People's Court of China stipulates that, except for special circumstances as provided by law, judgments, rulings, and decisions that have legal effect from the Supreme People's Court of China should generally be published on the website", ~ (2013)
- Xu Yangguang, "A Study on Tax Law Issues in Bankruptcy Proceedings", China Legal Science, 2 (2018)
- Pan Guanglin, "On the Path to Solving Several Tax Issues in Bankruptcy: Based on the Practice of Wenzhou Courts", Legal Application, 8 (2018)
- Qian Jiafa, "Analysis of Several Tax Law Issues in Corporate Bankruptcy Proceedings", Legal System and Society, 18 (2020)
- Xu Yangguang, "A Study on Tax Law Issues in Bankruptcy Proceedings", China Legal Science, 2 (2018)
- Zhang Yanli, "The Legislative Goals and Systemic Composition of Modern Bankruptcy Law", Journal of Beijing Institute of Technology (Social Sciences Edition), 2 (2006)
- Qiao Bojuan, "Analysis of Tax Incentive Policies for Enterprise Bankruptcy Reorganization", Taxation Studies, 3 (2014)
- Wang Xinxin, "Research on the Issues of Bankruptcy Proceedings and the Statute of Limitations", Politics and Law, 2 (2015)
- Wang Tingting, "The Scope, Mechanism, and Construction Path of Taxation Forbidden Zones", Economic Law Forum, 1 (2014)
- Xu Yangguang, "Study on Tax Law Issues in Bankruptcy Proceedings", China Legal Science, 2 (2018)
- Pan Guanglin, "On the Path to Solving Several Tax Issues in Bankruptcy: Based on the Practice of Wenzhou Courts", Legal Application, 15 (2018)