| 英文摘要 |
After taxpayer goes bankrupt, when the tax creditor gets better payment treatment than the ordinary bankruptcy creditors, the phenomenon of tax shifting of bankruptcy enterprises to the ordinary bankruptcy creditors will occur, which has the form similarity with the traditional tax shifting. The tax shifting of bankruptcy is a compulsory and legal transfer of tax burden in the bankruptcy judicial process, which is different from the market logic followed by the traditional tax shifting, and taxpayers have no profit motive in the tax shifting of bankruptcy. The tax shifting of bankruptcy violates the principle of fairness of tax burden and is unfair to ordinary bankruptcy creditors, so the legislation should be adjusted accordingly to avoid it. In this regard, it is advisable to cancel the right of priority for taxation in the current tax law, apply the bankruptcy cessation interest bearing rule to the tax delay charge which returns to the interest positioning, and the tax penalty before the bankruptcy procedure starts should be in the later liquidation in the bankruptcy procedure of the taxpayer. |
