This topic studies the submission of bankruptcy applications. Tax authorities and social insurance institutions have the right to apply for bankruptcy liquidation of debtors, but it is generally believed that they should not have the right to apply for reorganization, although they can participate in reorganization procedures and get compensation. Because at present, according to the current legal provisions, they can't voluntarily make concessions for creditor's rights relief in the reorganization procedure and can't make substantial contributions to the reorganization, so it is meaningless to give them the right to apply for reorganization. So the statement of option C is incorrect.