【一图读懂】企业破产程序税费征管新规

Group 1 - Tax authorities should enhance communication and coordination with people's courts to obtain information on bankruptcy applications through information sharing [3] - Tax authorities are required to file claims in bankruptcy proceedings by the date the court accepts the bankruptcy application, treating tax obligations incurred before this date as due [3] - Upon receiving the court's ruling on the bankruptcy application, tax authorities must lift any asset seizures or enforcement measures against the bankrupt enterprise [3] Group 2 - The administrator is responsible for managing the debtor's assets and must fulfill tax obligations during the bankruptcy process, including tax filings and issuing invoices [4] - Tax authorities must make administrative decisions on tax violations before the deadline for creditor claims and report claims accordingly [4] - If a bankrupt enterprise needs to rectify its status, it must file overdue tax returns, and tax authorities will issue penalty decisions and lift the enterprise's non-compliance status [4]