Research on Taxation Legal Issues in Chinese Enterprise Bankruptcy

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.