Empirical Research on Tax Claims in the Context of Corporate Bankruptcy

DOI: https://doi.org/10.62517/jel.202514319

Author(s)

Jiahao Guo

Affiliation(s)

School of Law, Southwest Petroleum University, Chengdu, Sichuan, China

Abstract

Within the framework of enterprise bankruptcy liquidation, tax claims play a crucial role. They are not only the fundamental basis for tax authorities to perform their duties in accordance with the law and taxpayers to abide by their legal obligations, but also constitute a solid foundation for the steady construction of the tax legal system and the sustained development of the economy. However, tax claims face many complex factors in the process of enterprise bankruptcy, such as the order of debt repayment, tax preferential policies, and the status of the assets of the bankrupt enterprise. Therefore, this paper focuses on the issue of tax claims in the context of corporate bankruptcy. Through an empirical analysis of twenty random case samples, this thesis aim to determine the priority of tax claims in corporate bankruptcy liquidation and reveal the current situation, problems and challenges of tax claims in the handling of bankrupt enterprises.

Keywords

Bankruptcy; Tax Claims; Empirical Research; Case Studies

References

[1]Richard F. Armknecht III，Discharging Tax Debts in Bankruptcy，The Company Lawyer，Summer 1996，p42-47. [2]Ratih Damayanti，The State Position as a Preferent Creditor of the Tax Debt in Bankruptcy，Journal of Private and Commercial Law，2018，p65-77. [3]Rahayu Hartini，Payment of Tax and Labor Wages Debt When the Company Experiences Bankruptcy in Indonesia，Journal of Law，Policy and Globalization，2019，p206-210. [4]Karin Old，Serial Bankruptcy Filings Don’t Erase Tax Debt，Tax，October 2002，p39-45. [5]The Recombine Project of Cangzhou Chemical Industry Co.,Ltd，2007，p8. [6]The Recombine Project of Chao Hua Technology(Group)Co.,Ltd，2007. [7]The Recombine Project of Changling Group Corporation，2008，p5. [8]The Recombine Project of Shanghai Huayuan Corporation，2008，p5. [9]The Recombine Project of Shandong Jiufa Edible Fungi Co., Ltd，2008. [10]The Recombine Project of Chengde Dixian Knitting&Textile Co.,Ltd，2008. [11]The Recombine Project of Shanghai Huayuan Enterprise Development Co.,Ltd，2008. [12]The Recombine Project of Guangdong Shengrun Group Corporation，2010. [13]The Recombine Project of Shandong Hailong Co.,Ltd，2010. [14]The Recombine Project of China Bicycle Company (Holding) Limited，2010. [15] The Recombine Project of Qinghai Xian Cheng Mining Co.,Ltd，2013. [16]The Recombine Project of Chang Jiang Shipping Group Phoenix Co.,Ltd，2014. [17]The Recombine Project of Qinghai Salt Lake Co., Ltd，2020. [18]The Recombine Project of Deao General Aviation AG，2020. [19]Jiang Huiyu，Optimal Design of the Voting and Approval System for Tax Creditors’Group on the Draft of Bankruptcy Reorganization Plan: A Perspective of Tax Incentives Implementation in Bankruptcy Reorganization Procedure, Taxation Rule of Law, 2018(12), p61. [20]Yan Ting, Xie Yinggui, Protection of Tax Claims in Bankruptcy Proceedings, Tax Research, 2017(398), p. 81. [21] Deng Lin, Research on Tax Claims in Bankruptcy Liquidation Procedures, Economic and Social Development Research, 2022(34), p80.