企业破产程序中相关税费征管事项明确|精品人妻一区二区三区四区

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  中新网北京11月28日电 (记者 赵建华)国家税务总局、最高人民法院近日联合印发《关于企业破产程序中若干税费征管事项的公告》,进一步规范企业破产环节的税费征管工作,优化便利破产企业涉税事项办理,更好保障纳税人合法权益和维护国家税收利益。

  国家税务总局征管和科技发展司有关负责人介绍,近年来,企业破产案件逐年增多,破产案件税收征管中面临诸多新情况、新问题。《公告》对破产税收征管事项进行规范,有利于稳定社会预期,提高执法的确定性和统一性,进一步便利经营主体退出,营造良好市场环境。

  《公告》对税费债权进行了精准分类,明确税款与社保费单独申报,税款滞纳金、利息按普通债权处理,罚款按规定申报,通过分类规范让各类税费债权都有了明确归属。

  上述负责人解释,破产案件涉及的法律关系、债权类型错综复杂,税费债权性质不清晰往往会成为企业破产涉税费征管工作中的堵点。《公告》的出台,既解决了过往破产程序中税费处理的争议问题,也为企业减负、市场资源重组提供了清晰的操作路径,为经营主体的有序出清与资源盘活提供了制度保障。

  《公告》明确,破产企业处置财产产生的税费属于破产费用,继续营业产生的税费属于共益债务,均由债务人财产随时清偿,这一规定破解了“新生税费执行分歧”的资金困境。当企业进入重整或和解程序时,未清偿的税款滞纳金、罚款也不影响后续信用修复与评价、迁移、注销,让困境企业“卸下包袱”再出发。

  《公告》为破产企业和管理人明确了资产处置、破产企业涉税信息查询、破产程序中发票额度调整和开具发票等问题的解决路径。这些举措为管理人清查破产企业情况畅通了渠道,为便利资产处置扫清了障碍。当企业宣告破产时,凭法院裁定书就能向税务机关申请税务注销,打通了经营主体“退出最后一公里”。

  《公告》明确,税务机关依法解除破产企业财产保全措施、中止强制执行措施,既保障了破产财产分配的公平性,又解决了“多头跑”的问题,在保障国家税收权益的同时,为企业破产程序顺利推进扫清了障碍。(完)

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