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债务人不能清偿到期债务或者明显缺乏清偿能力的情况下,《破产法》规定可以申请破产,由法院主持公平清偿债务人的全部财产。在公平清偿的债权中包括国家的税收债权。由于税收债权的债权人是国家,为维护国家权益,法律赋予税收债权以优先权。但由于各方面的原因,税收优先权的实现存在许多实践上的障碍。本文主要论述税收优先权在破产程序中如何实现等相关的一些问题。
Where the debtor can not pay off its debts or obviously lack the solvency, the Bankruptcy Law provides for the bankruptcy application and the court to preside over a fair discharge of the debtor’s entire property. Included in the fair settlement of claims is the country’s tax claims. As the creditors of the tax claims are the state, in order to safeguard the state rights and interests, the law gives priority to tax claims. However, due to various reasons, there are many practical obstacles to the realization of tax priority. This article mainly discusses some issues related to how the tax priority is realized in bankruptcy proceedings.