With the continuous adjustment of China's economic structure and the increasingly fierce competition in the market, the business risks and financial pressure faced by enterprises are increasing day by day, and the number of bankruptcy cases is on the rise. The issue of tax disputes in bankruptcy proceedings has become more and more prominent, and has become one of the key factors restricting the smooth progress of bankruptcy proceedings.

There are not only obvious differences between the Enterprise Bankruptcy Law and tax-related laws and regulations in terms of value orientation, but also many mismatches in terms of the connection of specific contents, which makes it very easy for disputes to arise between the administrators of insolvent enterprises and the tax authorities in dealing with bankruptcy-related tax affairs. Bankruptcy cases concluded by the courts in recent years show that tax-related disputes in the field of bankruptcy are mainly distributed in the following four links: first, in the confirmation of tax claims, there are differences between the tax authorities and the bankruptcy administrators as to the scope and amount of the claims; second, in the exercise of tax preference, the tax authorities and the bankruptcy administrators have different views on the subordination of the tax preference; and third, in the process of disposal of bankruptcy property, the application of preferential policies by the bankruptcy enterprise and the tax authorities are not clear-cut. Thirdly, in the process of disposal of bankruptcy property, the bankrupt enterprise and the tax authorities have different understandings of the applicable conditions and specific standards of the preferential policies; fourthly, in the process of repairing the tax credit and tax write-off of the bankrupt enterprise, the requirements of the tax authorities for strict checking are in contradiction with the demands of the enterprise for quick settlement.

The Research Report on Tax Dispute Resolution in Corporate Bankruptcy (2025) is a report prepared by Huatax team based on in-depth research on bankruptcy-related tax issues and typical judicial cases. By sorting out bankruptcy-related tax policies and rules and analyzing typical cases, the report explores effective bankruptcy-related tax dispute resolution strategies, with a view to providing useful guidance for bankrupt enterprises in preventing tax risks and resolving tax disputes.

Click to download:《Study on Tax Dispute Resolution in Corporate Bankruptcy 》（2025）