1, declaration of tax claims. As we have already analyzed, under the new Enterprise Bankruptcy Law, the tax authorities also need to report to the court the tax claims formed by the bankrupt enterprises owing taxes.

2, the order of payment of tax claims. According to Article 45 of the Law on the Administration of Tax Collection, the tax authorities collect taxes, and the tax takes precedence over unsecured creditor's rights, unless otherwise stipulated by law; If the tax owed by the taxpayer occurs before the taxpayer mortgages or pledges his property or the taxpayer's property is retained, the tax shall be executed before the mortgage, pledge and lien. If a taxpayer fails to pay taxes and at the same time is decided by the administrative organ to impose a fine or confiscate the illegal income, the tax shall take precedence over the fine or confiscate the illegal income.

At the same time, according to Article 113 of the Enterprise Bankruptcy Law, the bankrupt property shall be paid off in the following order after paying off the bankruptcy expenses and the beneficial debts first:

The wages, medical care, disability allowance and pension expenses owed by the bankrupt to the employees, the basic old-age insurance and basic medical insurance expenses owed to the employees' personal accounts, and the compensation that should be paid to the employees according to laws and administrative regulations. Social insurance fees and taxes owed by the bankrupt other than those specified in the preceding paragraph.

Ordinary bankruptcy claims. If the bankruptcy property is insufficient to pay off the repayment requirements in the same order, it shall be distributed in proportion. Therefore, the national tax is the second priority in enterprise bankruptcy.

Declaration and settlement of late fees and fines. According to Article 61 of the Supreme People's Court's Provisions on Several Issues Concerning the Trial of Enterprise Bankruptcy Cases, the fines, fines and other related expenses imposed by the administrative and judicial organs on bankrupt enterprises and the late payment fees that the debtor fails to pay after the people's court accepts the bankruptcy case are not bankruptcy claims.

At the same time, according to the "Reply of State Taxation Administration of The People's Republic of China on Tax Priority Including Late Payment Fee" (Guo Shui Han [2008]1084), according to the legislative spirit of the Law of the People's Republic of China on Tax Collection and Administration, the tax priority stipulated in Article 45 of the Law on Tax Collection and Administration includes tax and its late payment fee.

Therefore, the late payment fee as the declaration of bankruptcy claims should only be calculated before the court accepts the bankruptcy case, and it is not appropriate to calculate the tax late payment fee after the bankruptcy case is accepted. Before the court accepts the bankruptcy case, the tax owed by the bankrupt enterprise and the late payment fee arising therefrom should be declared as bankruptcy creditor's rights together, and the late payment fee enjoys the same tax priority as the tax. However, the fine imposed by the tax authorities on bankrupt enterprises is excluded from the bankruptcy creditor's rights in China's bankruptcy law.

The restriction of bankruptcy on tax preservation measures. According to Article 19 of the Enterprise Bankruptcy Law:

After the people's court accepts the bankruptcy application, the preservation measures related to the debtor's property shall be lifted and the execution procedure shall be suspended. Therefore, once the bankruptcy procedure is entered, the tax authorities will lose their priority for the tax claims that have not been lifted for tax preservation and enforcement measures.