两部门联合发文明确企业破产程序中相关税费征管事项

Core Viewpoint - The announcement by the State Taxation Administration and the Supreme People's Court aims to standardize tax collection during corporate bankruptcy proceedings, facilitating the handling of tax-related matters for bankrupt enterprises and protecting taxpayers' legal rights [1][2]. Group 1: Tax Management in Bankruptcy - The announcement addresses the increasing number of corporate bankruptcy cases and the new challenges in tax collection associated with them [1]. - It categorizes tax and social security debts, clarifying that tax payments and social security fees must be reported separately, while tax penalties and interest are treated as ordinary debts [1]. - This classification aims to resolve disputes regarding tax treatment in bankruptcy proceedings and provides a clear operational path for reducing burdens on enterprises and restructuring market resources [1]. Group 2: Cross-Departmental Collaboration - The announcement specifies that tax authorities will lift property preservation measures and suspend enforcement actions against bankrupt enterprises, facilitating smoother bankruptcy processes while safeguarding national tax interests [2]. - The collaboration between the two departments reflects a comprehensive approach, addressing issues from the simultaneous lifting of preservation measures to the simplification of cancellation processes, thereby eliminating hidden barriers to corporate exit [2].