国家税务总局 最高人民法院关于企业破产程序中若干税费征管事项的公告国家税务总局 最高人民法院公告2025年第24号及解读

Core Viewpoint - The article discusses the announcement by the State Taxation Administration and the Supreme People's Court regarding the management of tax and fee collection during corporate bankruptcy procedures, aiming to create a more market-oriented, law-based, and international business environment [9]. Group 1: Background and Purpose - The announcement is a response to the increasing number of corporate bankruptcy cases and aims to standardize tax collection processes, ensuring the protection of taxpayer rights and national tax interests [9]. - It aligns with the directives from the 20th National Congress of the Communist Party of China to improve the corporate bankruptcy mechanism and facilitate market exit procedures [9]. Group 2: Tax and Fee Classification - The announcement categorizes tax and fee debts, specifying that tax payments and social insurance fees must be reported separately, while tax penalties and interest are treated as ordinary debts [1][2]. - This classification aims to clarify the nature of tax debts, reducing disputes and providing a clear operational path for corporate restructuring [2]. Group 3: Operational Procedures - The announcement outlines that taxes incurred from the disposal of bankrupt assets are classified as bankruptcy expenses, while taxes from ongoing operations are considered common benefit debts, to be paid from the debtor's assets [2][16]. - It allows bankruptcy managers to handle tax-related matters on behalf of the debtor, streamlining the process for tax reporting and invoice issuance [5][14]. Group 4: Tax Management During Bankruptcy - Tax authorities are required to coordinate with courts to ensure timely information sharing regarding bankruptcy applications, facilitating smoother tax management [4][10]. - The announcement mandates that tax obligations incurred before the bankruptcy application is accepted are treated as due, ensuring compliance with tax reporting requirements [13]. Group 5: Impact on Credit and Future Operations - The announcement states that unpaid tax penalties and interest will not affect a bankrupt company's ability to restore its tax credit rating or engage in future tax-related activities, such as migration or deregistration [17]. - This provision is designed to support the recovery of distressed companies by alleviating historical burdens [17].