破产企业涉税事项办理更便利

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' rights while maintaining national tax interests [1][2]. Group 1: Tax Collection and Management - The announcement categorizes tax and social security debts, clarifying that tax payments and social security fees must be reported separately, while late fees and penalties are treated as ordinary debts [1][2]. - The new regulations are expected to alleviate burdens on enterprises and provide a clear operational path for market resource restructuring, ensuring orderly exits for business entities [1][2]. Group 2: Asset Disposal and Taxation - Tax fees arising 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 provides clear solutions for issues related to asset disposal, tax information inquiries, and invoice adjustments, facilitating the management of bankrupt enterprises [2][3]. Group 3: Coordination and Implementation - The tax authorities are mandated to lift property preservation measures and suspend enforcement actions against bankrupt enterprises, ensuring fair distribution of assets while safeguarding national tax interests [3]. - The collaborative approach between the tax administration and the judiciary is designed to eliminate hidden obstacles to corporate exits, thereby supporting market fluidity [3].