两部门发文，破产案件税费征管制度迎来统一规范性文件

Core Viewpoint - The announcement by the State Taxation Administration and the Supreme People's Court aims to standardize tax collection during bankruptcy proceedings, enhancing certainty and uniformity in enforcement, and facilitating the exit of business entities [1][3]. Group 1: Tax Collection and Debt Classification - The announcement categorizes tax debts, requiring separate declarations for tax and social security fees, while tax penalties and interest are treated as ordinary debts [2][3]. - Tax authorities must declare owed taxes, penalties, and interest within the deadline set by the court, ensuring clarity in the classification of tax debts [2]. Group 2: Operational Clarity and Support for Businesses - The announcement addresses complex legal relationships and unclear debt types in bankruptcy cases, providing a clear operational path for tax handling and reducing burdens on businesses [3][4]. - It specifies that taxes arising from asset disposal in bankruptcy are considered bankruptcy costs, while taxes from ongoing operations are classified as common debts, resolving funding issues related to new tax obligations [3]. Group 3: Facilitation of Bankruptcy Procedures - The announcement outlines procedures for asset disposal, tax information queries, and invoice adjustments, streamlining the process for bankruptcy managers [3][4]. - It allows businesses to apply for tax deregistration upon court ruling, facilitating the final exit process for business entities [3]. Group 4: Integration of Policy and Practice - The announcement merges institutional norms with practical needs, clarifying long-standing ambiguities in tax debt classification and invoice issuance [4][5]. - It emphasizes a coordinated approach between tax authorities and the judiciary, eliminating hidden obstacles to business exits and supporting market fluidity [5].