更便利、更统一、更清晰——国家税务总局、最高人民法院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 bankruptcy proceedings, facilitating the handling of tax-related matters for bankrupt enterprises and protecting taxpayers' rights while maintaining national tax interests [1][2]. Group 1: Tax Management in Bankruptcy - 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]. - The new regulations address the complexities of legal relationships and types of debts in bankruptcy cases, providing a clear operational path for tax management and reducing burdens on enterprises [1][2]. Group 2: Benefits for Enterprises - The announcement allows for the classification of taxes generated from asset disposal as bankruptcy costs, while taxes incurred during ongoing operations are classified as common debts, thus resolving funding issues related to "new tax execution discrepancies" [2]. - It provides clear solutions for asset disposal, tax information inquiries, and invoice adjustments, facilitating the management of bankrupt enterprises and streamlining the exit process [2]. Group 3: Cross-Departmental Collaboration - The joint issuance of the announcement reflects a coordinated approach between the tax authority and the judiciary, eliminating hidden obstacles to enterprise exit and supporting market circulation [3].