After reading, the concept integration and system convergence of bankruptcy law and tax law is an academic article written by Professor Xu Yangyang, which mainly focuses on the relationship between bankruptcy law and tax law and how to achieve the conceptual integration and institutional convergence of the two. Through reading this article, I have a deeper understanding of the relationship between bankruptcy law and tax law, and realize that the integration of the two is of great significance for protecting the rights and interests of creditors and promoting enterprise bankruptcy reorganization and tax collection.
First of all, this paper provides a comprehensive review of the concepts of bankruptcy law and tax law. The core concept of bankruptcy law is to protect the interests of creditors and realize the reasonable adjustment of creditor-debtor relationship through liquidation or reorganization of the debtor's property. The core concept of tax law is to achieve fair and just tax collection and use tax policies to regulate economic development. There is a conflict between the two concepts to a certain extent, but they also have a certain point of convergence, that is, on the premise of protecting the rights and interests of creditors, reasonable taxation should be levied to promote the bankruptcy reorganization and economic development of enterprises.
Secondly, this paper conducts an in-depth study on the institutional convergence between bankruptcy law and tax law. Bankruptcy law and tax law are two different legal systems, but in practice they inevitably overlap. For example, in the process of enterprise bankruptcy reorganization, it is necessary to consider the impact of taxation and avoid tax evasion caused by bankruptcy. Therefore, it is very important to connect the bankruptcy law and the tax law, not only to protect the rights and interests of creditors, but also to reasonably collect taxes to achieve a balance between the two.
Third, this paper also integrates the concepts of bankruptcy law and tax law. The integration of the concepts of bankruptcy law and tax law is the key to achieving the coordinated development of the two. In the bankruptcy law, the requirements of the tax law should be taken into account to avoid the loss of tax due to bankruptcy. At the same time, the requirements of the bankruptcy law should also be fully taken into account in the tax law to protect the interests of creditors. Only through the integration of ideas can the benign interaction between the two be realized.
Finally, this paper also puts forward some suggestions for the institutional design of bankruptcy law and tax law. For example, a sound bankruptcy tax law system should be established to clarify the tax treatment in the process of bankruptcy reorganization. At the same time, it is also necessary to strengthen the coordination mechanism between the bankruptcy law and the tax law, establish an information sharing mechanism between the bankruptcy and tax departments, and improve the ability of tax risk management in the process of bankruptcy reorganization.
Through reading "The Concept Integration and System Convergence of Bankruptcy Law and Tax Law", I have a deeper understanding of the relationship between bankruptcy law and tax law, and also realize that the integration of the two is of great significance for protecting the rights and interests of creditors, promoting enterprise bankruptcy reorganization and tax collection. At the same time, I also realize that the connection between the bankruptcy law and the tax law is very important, and it needs to be considered and improved in the design of the system. It is hoped that in the future, more scholars and practitioners will pay attention to the relationship between bankruptcy law and tax law, and further promote the integration of bankruptcy law and tax law concepts and institutional convergence.