一图了解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 clarify tax-related issues in corporate bankruptcy procedures, addressing long-standing ambiguities and enhancing the legal framework for tax collection during bankruptcy [2][4]. Summary by Sections Implementation Timeline - The announcement will take effect from the date of publication [4]. Tax Debt Claim Scope and Classification - The scope of tax debt claims includes owed taxes (including educational fees), tax penalties, social insurance fees, and non-tax revenues [4]. - Tax claims and social insurance fees must be reported separately, while tax penalties and interest are classified as ordinary debts [4]. Determination of Tax Debt Claims - Tax debts are calculated based on the date the court accepts the bankruptcy application [5]. - Tax obligations incurred before the court's acceptance but not yet due are considered due, requiring the company to file tax claims [5]. New Tax Nature Recognition During Bankruptcy - Taxes arising from the disposal of debtor assets are classified as bankruptcy costs, while taxes incurred from ongoing operations are considered common debts [6]. Tax Obligations During Bankruptcy Proceedings - Companies in bankruptcy must comply with tax regulations and fulfill tax obligations, with the management responsible for handling tax matters [6]. Key Points for Handling Tax Matters - The management must present relevant court documents when dealing with tax authorities and can use the management's seal instead of the debtor's [6]. - Tax authorities must cooperate with inquiries regarding the tax status of bankrupt companies [6]. Special Circumstances Handling - Companies must rectify overdue tax filings, and tax authorities are required to lift any enforcement measures upon receiving the bankruptcy application [8].