我国现行的破产法律制度虽规定税款先于破产债权受偿，但其实质没有完整体现税收的一般优先权原则，存在着诸多不完善之处，导致税务机关不能有效地履行税法赋予的职能，法院在审理破产案件中缺乏法律依据而无法对税收实行特殊保护，在破产环节造成国家税款的流失。我国社会主 Although the current legal system of bankruptcy stipulates that the tax should be paid before bankruptcy claims, its essence does not completely reflect the principle of general priority of tax revenue, and there are many imperfections that cause the tax authorities to effectively perform the functions assigned by the tax law, In the trial of bankruptcy cases, the court lacks legal basis and can not impose special tax protection, resulting in the loss of state tax in the bankruptcy. Socialist in our country