Study of the treatment of tax claims in bankruptcy law

破产程序中如何处理税收债权是破产法和税法的重要问题。但是，由于这一问题需要对破产法和税法的理论都有一定的了解，因此一直没有得到很好的研究。本课题拟通过破产法与税法专业的学生合作研究这一问题，得出以下结论：1）新破产法赋予税收债权的优先权似乎是公平的，因为它来自于破产程序外税收债权优先权与隐性债权增加的不良影响之间的平衡。2）传统的关于破产程序开始后产生的税收债权优先权的理论不应得到支持，因为它不能公平地区分应享有优先权的税收债权与不应享有优先权的税收债权。这一决定应遵循税法的“支付能力规则”。3）破产管理人的扣缴义务应在其文书负担不太重的情况下予以确认。

How tax claims should be treated in bankruptcy proceedings is an important issue of bankruptcy law and tax law. However, this issue has not been studied well, because it requires understanding of theories of both bankruptcy law and tax law. This project is planed to study the issue by cooperating of the students on bankruptcy law and tax law.These are the conclusion of our research:1) The priority which the new Bankruptcy Law gives to tax claims is seemed to be fair, because it comes from the balancing between the priority of tax claims outside the bankruptcy procedure and the bad influence of increase of hidden claims.2) The traditional theory concerning the priority of tax claims which arise after the bankruptcy procedures begin should not be supported, because it cannot fairly distinguish the tax claims which should have the priority and those should not have. This decision should be done following the "ability to pay rule" of the tax law.3) The withholding duty of the bankruptcy trustee should be affirmed under the condition that the clerical burden of him should not too heavy.