企业破产程序中相关税费征管事项明确

Core Viewpoint - The announcement by the National Taxation Administration and the Supreme People's Court aims to standardize tax collection during corporate bankruptcy procedures, facilitating the handling of tax-related matters for bankrupt enterprises and protecting taxpayer rights while maintaining national tax interests [1][2]. Group 1: Tax Collection Regulations - The announcement categorizes tax and social security debts separately, clarifying that tax penalties and interest will be treated as ordinary debts, while fines must be reported according to regulations [1]. - This categorization addresses the complexities of legal relationships and debt types in bankruptcy cases, providing a clear operational path for tax handling and reducing burdens on enterprises [1][2]. Group 2: Financial Obligations and Procedures - Taxes generated from the disposal of bankrupt enterprises' assets are classified as bankruptcy expenses, while taxes incurred during ongoing operations are considered common debts, allowing for timely settlement from the debtor's assets [2]. - The announcement outlines solutions for asset disposal, tax information inquiries, and invoice adjustments, facilitating the management of bankrupt enterprises and clearing obstacles for asset disposal [2]. Group 3: Taxation and Bankruptcy Process - Upon declaring bankruptcy, enterprises can apply for tax deregistration with a court ruling, streamlining the exit process for business entities [2]. - Tax authorities are mandated to lift property preservation measures and suspend enforcement actions against bankrupt enterprises, ensuring fair distribution of bankruptcy assets while safeguarding national tax interests [2].