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Xu Yangguang : The Research on Tax Law in Bankruptcy Proceedings


Abstract: The main role of the Bankruptcy Law is to ensure the equal treatment of claims and debts£¬and the protection of legitimate interests of both creditors and debtors£® In contrast£¬ the Tax Law is designed to regulate tax collection and ensure tax revenues of the state£® Therefore£¬it raises a question of how to solve the potential clashes between the two£® This paper argues that from the jurisprudential perspective£¬bankruptcy proceedings should be treated as a ¡°special zone¡±in the tax law and taxation power in this area needs to be cautiously restricted so that mutual recognition of rules in these two laws can be achieved£® It also suggests that taxes claim should be categorized as one type of bankruptcy claim and the tax authority should be granted the status of claimant£® The theoretical foundation of this proposal is the principle of distinguishing public administration from private administration£® In addition£¬the application of¡°tax priority¡±in bankruptcy proceedings requests to delineate the boundary of taxation in theory and address the balance between conflicting interests in legislation£® Imposing constraints on taxation power in bankruptcy proceedings both in substantive and procedural terms is due to the special nature of the bankruptcy law and humanism of the tax law£®

Keywords: Bankruptcy; Tax Priority; Taxation Power

(Editor: Liu Xiaoling)

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