| Announcement of the Beijing Municipal Tax Service of the State Taxation Administration on Further Advancing Bankruptcy Facilitation and Optimizing the Business Environment | | 国家税务总局北京市税务局关于进一步推进破产便利化优化营商环境的公告 |
| (Announcement No. 4 [2020] of the Beijing Municipal Tax Service of the State Taxation Administration) | | （国家税务总局北京市税务局公告2020年第4号） |
| For the purposes of continuously optimizing the business environment, supporting the development and growth of enterprises, and maximizing the important roles of the bankruptcy system in regulating the exit of market participants and promoting the optimal allocation of resources, the relevant matters are hereby announced as follows. | | 为持续优化营商环境，支持企业发展壮大，充分发挥破产制度在规范市场主体退出、促进资源优化配置方面的重要作用，现将有关事项公告如下。 |
| I. Special-window acceptance of information inquiry by bankrupt enterprises | | 一、破产企业信息查询专窗受理 |
| After a taxpayer enters bankruptcy proceedings, the administrator may inquire about information on the debtor's tax return filing, payment of taxes and fees and acceptance of penalties and other tax-related information by logging onto the website of Electronic Tax Administration of Beijing Municipality or at a physical tax service hall. | | 纳税人进入破产程序后，管理人可选择登录北京市电子税务局或到办税服务厅现场办理的方式，查询债务人纳税申报、税费缴纳和接受处罚等涉税信息。 |
| In the case of online inquiry, an administrator shall log onto the website of Electronic Tax Administration of Beijing Municipality as the debtor to submit the valid identity document of the legal representative or person in charge, fill out an Application Form for Tax-related Information Inquiry, and apply for information inquiry. | | 网上办理查询业务的，管理人以债务人身份登录北京市电子税务局，提交管理人法定代表人或负责人的有效身份证件，填写《涉税信息查询申请表》，申请查询。 |
| In the case of onsite inquiry, the legal representative or person in charge of the administrator shall, based on the written ruling made by the people's court on the acceptance of the bankruptcy case, the written decision on designating the administrator, and the original and photocopy of the valid identity document of the legal representative or person in charge himself, fill out an Application Form for Tax-related Information Inquiry, and apply for inquiry at the deregistration window of the tax service hall of the competent tax authority. If the legal representative or person in charge of the administrator authorizes any other person to handle the case, he shall, based on the written ruling made by the people's court on the acceptance of the bankruptcy case, the written decision on designating the administrator, a photocopy of the valid identity document of the legal person or person in charge of the administrator, the original (to be returned after inspection) and a photocopy of the valid identity document of the handling person, and the letter of authorization to which the signature and seal of the legal representative or person in charge of the administrator is affixed, fill out an Application Form for Tax-related Information Inquiry, and apply for inquiry at the deregistration window of the tax service hall of the tax authority having jurisdiction. | | 现场办理查询业务的，管理人法定代表人或负责人应持人民法院受理破产案件的裁定书、指定管理人的决定书、本人有效身份证件的原件和复印件（原件查验后退回），填写《涉税信息查询申请表》，到主管税务机关办税服务厅注销窗口申请查询。管理人法定代表人或负责人授权他人办理的，应持人民法院受理破产案件的裁定书、指定管理人的决定书、管理人法定代表人或负责人的有效身份证件复印件、经办人员有效身份证原件和复印件（原件查验后退回）、由管理人法定代表人或主要负责人签章的授权委托书，填写《涉税信息查询申请表》，到主管税务机关办税服务厅注销窗口申请查询。 |
| If the original of the written ruling or decision cannot be provided due to any special circumstance, a photocopy thereof may be provided, but a statement bearing the signature and seal of the legal representative or person in charge of the administrator shall also be provided. | | 由于特殊情况无法提供裁定书、决定书原件的，可提供复印件，但需同时出具情况说明并加盖管理人法定代表人或负责人的签章。 |
| The tax service hall of the tax authority having jurisdiction shall assist the administrator in handling the inquiry. If a reply shall be postponed due to any special circumstance, the postponed period shall in principle not exceed three working days. | | 主管税务机关办税服务厅应当协助管理人办理查询。特殊情况需要延后回复的，原则上不得超过3个工作日。 |
| II. Simplifying the formalities for lifting the status as an abnormal taxpayer | | 二、简化解除非正常手续 |
| Where a debtor cannot file a tax return because it is determined by the competent tax authority as an abnormal taxpayer before the people's court rules to accept the bankruptcy application, the administrator may, based on the written ruling made by the people's court on the acceptance of the bankruptcy case and the written decision on designating the administrator, undergo the formalities for lifting the status of the debtor as an abnormal taxpayer with the tax authority. | | 债务人在人民法院裁定受理破产申请之日前被主管税务机关认定为非正常户，无法进行纳税申报，管理人可以持人民法院受理破产案件的裁定书、指定管理人的决定书，到主管税务机关办理解除非正常手续。 |
The administrator shall, based on the account book information of the debtor taken over, truthfully file a supplementary tax return during the period when the taxpayer is determined as an abnormal taxpayer before the acceptance of the bankruptcy application. If the administrator does not take over the debtor's account book information, has no knowledge of the actual circumstances of the debtor during the period when it is determined as an abnormal taxpayer before filing its bankruptcy application or does not find that debtor conducted any taxable act, it may file a supplementary tax return based on the provisions on zero tax return filing. The tax authority shall undergo the formalities for lifting the status as an abnormal taxpayer according to the law. Where the administrator finds in the bankruptcy proceedings that the debtor is obligated to pay taxes during the period when the debtor is determined as an abnormal taxpayer before accepting the bankruptcy application, it shall truthfully declare to the tax authority in a timely manner.
．．．．．． | | 管理人应根据接管的债务人帐簿资料，据实补办破产申请受理前非正常户期间的纳税申报。管理人未接管债务人帐簿资料、不掌握债务人在破产申请受理前的非正常户期间的实际情况、未发现债务人有应税行为的，可暂按零申报补办纳税申报。主管税务机关依法办理非正常户解除手续。在破产程序中，管理人发现债务人在破产申请受理前的非正常户期间有纳税义务的，应当及时向税务机关据实申报。
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