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Notice by the Higher People's Court of Shanghai Municipality and the Shanghai Municipal Tax Service of the State Taxation Administration of Issuing the Implementation Opinions on Optimizing the Handling of Tax-related Matters in the Enterprise Bankruptcy Proceedings [Effective]
上海市高级人民法院、国家税务总局上海市税务局印发《关于优化企业破产程序中涉税事项办理的实施意见》的通知 [现行有效]
【法宝引证码】

Notice by the Higher People's Court of Shanghai Municipality and the Shanghai Municipal Tax Service of the State Taxation Administration of Issuing the Implementation Opinions on Optimizing the Handling of Tax-related Matters in the Enterprise Bankruptcy Proceedings 

上海市高级人民法院、国家税务总局上海市税务局印发《关于优化企业破产程序中涉税事项办理的实施意见》的通知

(No. 222 [2020] of the Higher People's Court of Shanghai Municipality) (沪高法〔2020〕222号)

The No. 1 and No. 2 Intermediate People's Courts of Shanghai Municipality, the No. 3 Intermediate People's Court of Shanghai Municipality (the Shanghai Intellectual Property Court, and the Shanghai Intermediate Court of Railway Transportation), the Shanghai Financial Court, and the people's courts and railway transportation courts of all districts; and all district tax administrations in Shanghai Municipality of the State Taxation Administration (“STA”), and all tax branches and auditing administrations of the Shanghai Municipal Tax Service of the STA: 第一、第二中级人民法院, 第三中级人民法院(知识产权法院、铁路运输中级法院),金融法院,各区人民法院及铁路运输法院;国家税务总局上海市各区税务局,国家税务总局上海市税务局各税务分局、各稽查局:
For the purposes of continuously optimizing the business environment, serving the high-quality development of the economy, improving the efficiency of handling of bankruptcy cases, creating conditions for the reorganization of distressed enterprises, reducing the exit costs of market participants, and ensuring that tax claims are recovered according to the law, in accordance with the Enterprise Bankruptcy Law of the People's Republic of China, the Tax Collection Administration Law of the People's Republic of China and relevant laws and regulations and in consideration of the actual circumstances of bankruptcy disposition of enterprises in this Municipality, the Higher People's Court of Shanghai Municipality and the Shanghai Municipal Tax Service of the STA reached a consensus, and developed the Implementation Opinions on Optimizing the Handling of Tax-related Matters in the Enterprise Bankruptcy Proceedings, which are hereby issued to you for your compliance and implementation. 为持续优化营商环境,服务经济高质量发展,提高破产案件办理效率,为困境企业重整创造条件,降低市场主体退出成本,确保税收债权依法清收,根据《中华人民共和国企业破产法》《中华人民共和国税收征收管理法》及相关法律法规,结合本市企业破产处置工作实际,上海市高级人民法院与国家税务总局上海市税务局达成共识,制定《关于优化企业破产程序中涉税事项办理的实施意见》。现印发给你们,请遵照执行。
 
特此通知。
Higher People's Court of Shanghai Municipality 上海市高级人民法院
Shanghai Municipal Tax Service of the State Taxation Administration 国家税务总局上海市税务局
April 24, 2020 2020年4月24日
Implementation Opinions of the Higher People's Court of Shanghai Municipality and the Shanghai Municipal Tax Service of the State Taxation Administration on Optimizing the Handling of Tax-related Matters in the Enterprise Bankruptcy Proceedings 上海市高级人民法院、国家税务总局上海市税务局关于优化企业破产程序中涉税事项办理的实施意见
For the purposes of continuously optimizing the business environment, serving the high-quality development of the economy, improving the efficiency of handling of bankruptcy cases, creating conditions for the reorganization of distressed enterprises, reducing the exit costs of market participants, and ensuring that tax claims are recovered according to the law, these Implementation Opinions are hereby issued in accordance with the Enterprise Bankruptcy Law of the People's Republic of China, the Tax Collection Administration Law of the People's Republic of China and relevant laws and regulations and in consideration of the actual circumstances of bankruptcy disposition of enterprises in this Municipality. 为持续优化营商环境,服务经济高质量发展,提高破产案件办理效率,为困境企业重整创造条件,降低市场主体退出成本,确保税收债权依法清收,根据《中华人民共和国企业破产法》《中华人民共和国税收征收管理法》及相关法律法规,现结合本市企业破产处置工作实际,制定本实施意见。
I. Optimizing the tax collection administration process 谨防骗子  一、优化税收征管流程
(1) Handling power (一)办理权限
If a people's court rules to accept a bankruptcy application, the administrator it designates may, based on the written ruling on the acceptance of the bankruptcy application and the written decision to designate the administrator issued by the people's court, handle relevant tax-related matters at the tax authority having jurisdiction in the name of the bankrupt enterprise. 人民法院裁定受理破产申请的,其指定的管理人可持人民法院出具的受理破产申请裁定书、指定管理人决定书,以破产企业名义至主管税务机关办理相关涉税事宜。
(2) Tax information inquiry (二)税务查询
An administrator may apply for inquiring about the tax-related information of the bankrupt enterprise such as information on its filing of tax returns, tax payment and acceptance of penalties. Where the inquiry business is handled onsite, the administrator may apply for inquiry at the special window (special area) for the cancelation and tax clearance business at the tax service hall of the tax authority having jurisdiction, and the tax authority having jurisdiction shall complete the handling thereof immediately. If a reply shall be postponed due to any special circumstance, the postponed period shall in principle not exceed three working days. In case of online handling of the inquiry business, the administrator may log onto the Electronic Tax Administration of Shanghai Municipality to apply for information application. 管理人可申请查询破产企业纳税申报、税款缴纳和接受处罚等涉税信息。现场办理查询业务的,管理人可在主管税务机关办税服务厅注销清税业务专窗(专区)申请查询,主管税务机关即时予以办结,特殊情况需要延后回复的,原则上不得超过3个工作日。网上办理查询业务的,管理人可登陆上海市电子税务局申请查询。
(3) Policy consultation (三)政策咨询
Tax authorities shall provide administrators with relevant tax policy consultation services for the handling of bankruptcy, and administrators may consult on relevant tax policies through the “12366” tax service hotline, the on-site consultation rooms of tax service halls, relevant taxation personnel and other channels. 税务机关为管理人提供办理破产相关税收政策的咨询服务,管理人可通过12366纳税服务热线、办税服务厅现场咨询室、相关税务人员等渠道对有关税收政策进行咨询。
(4) Revocation of the determination of abnormal taxpayers (四)撤销非正常户认定
Where an enterprise is determined by a tax authority as an abnormal taxpayer before a people's court rules to accept its bankruptcy application, the administrator shall file in a supplementary manner the tax return which the enterprise had failed to file during a specified period, and the tax authority having jurisdiction shall handle the relevant formalities for revoking the determination of the enterprise as an abnormal taxpayer instantly as required. 企业在人民法院裁定受理破产申请前被税务机关认定为非正常户的,管理人就企业逾期未申报行为补办申报,主管税务机关按规定即时办理撤销非正常户认定相关手续。
If the tax authority having jurisdiction finds that the tax registration status of the enterprise is “abnormal taxpayer” when declaring tax claims, it shall also notify the administrator to handle relevant tax-related matters before the deadline for claim declaration. 主管税务机关在税款债权申报时,如发现企业的税务登记状态为非正常户的,一并通知管理人在债权申报截止日前办理相关涉税处理事项。
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