The role of the tax claims in bankruptcy law is a question which always disputed theoretically and prescribed dimly by the law, and also a question needed to be treated and solved properly.

• 税收债权在破产法中的地位既是一个理论上素有争议、立法规定较为模糊的问题,也是一个在破产程序中亟需正确对待和解决的问题。