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Announcement of the Beijing Municipal Tax Service of the State Taxation Administration on Further Advancing Bankruptcy Facilitation and Optimizing the Business Environment [Effective]
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 [现行有效]
【法宝引证码】

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 Electronic Tax Administration of Beijing Municipality or onsite at the 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 case of online handling of the inquiry business, an administrator shall log onto the 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 the 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 case of onsite handling of the inquiry business, 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 the 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. 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, the 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 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 the 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, the photocopy thereof may be provided, but the statement on the relevant situation to which the signature and seal of the legal representative or person in charge of the administrator is affixed 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、我不休息我还能学简化解除非正常手续
Where a debtor cannot file a tax return because it is determined by the tax authority having jurisdiction 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 having jurisdiction. 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, gets no information on the actual circumstances of the debtor during the period when it is determined as an abnormal taxpayer before the application of its bankruptcy application or does not find that debtor conducted any taxable act, it may temporary file a supplementary tax return based on the provisions on zero tax return filing. The tax authority having jurisdiction shall undergo the formalities for lifting the status as an abnormal taxpayer according to the law. Where the administrator finds in bankruptcy proceedings that the debtor is obligated to pay taxes during the period when the debtor is determined as an abnormal taxpayer before the acceptance of 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。
The tax authority having jurisdiction shall declare the creditor's right to the administrator in a timely manner with respect to the fines arising from the failure to file tax returns during specified periods and the taxes and fees that shall be paid in a supplementary manner before the acceptance of the bankruptcy application. 主管税务机关应当及时将破产申请受理前的因逾期未申报产生的罚款及应补缴的税费,向管理人进行债权申报。
III. Optimizing the obtainment and use of invoices   三、优化发票领用
From the date when a people's court designates an administrator, the administrator shall, in accordance with the provisions of the Measures of the People's Republic of China for the Administration of Invoices, properly administer and use invoices. Where it is truly necessary to use invoices due to performance of a contract, the disposition of the debtor's property or the continuance of business operations, the administrator may use the debtor's original invoices. If the debtor does not have invoices, the administrator may apply as required to tax authority having jurisdiction for the issuance of the invoices or issuance of invoices on a commission basis in the name of the enterprise. 人民法院指定管理人之日起,管理人应按照《中华人民共和国发票管理办法》的规定,妥善管理和使用发票。在破产程序中因履行合同、处置债务人财产或者继续营业确需使用发票的,管理人可以使用债务人的原有发票,债务人没有发票的,管理人可以企业的名义按规定向主管税务机关申领开具发票或者代开发票。
Where it is found in bankruptcy proceedings that the tax control equipment or invoices, among others, of the debtor have been lost before the takeover, the administrator shall report to the tax authority having jurisdiction for recordation in a timely manner, and undergo the formalities for loss reporting or re-issuance, among others, as required. 在破产程序中,发现债务人的税控设备、发票等在接管前有丢失情形的,应当及时向主管税务机关报备,按照规定进行挂失、补办等。
The tax authority having jurisdiction shall declare the creditor's right to the fines arising from the loss of tax control equipment or invoices, among others. 主管税务机关应当将因丢失税控设备、发票等产生的罚款进行债权申报。
IV. Optimizing tax credit restoration   四、优化纳税信用修复
After a people's court rules to approve the reorganization plan, the reorganized enterprise may, based on the original (to be returned after inspection) and photocopy of the written ruling made by the people's court on approving the reorganization plan, fill out the Application Form for Tax Credit Restoration, and apply to the tax source management office of the tax authority having jurisdiction for tax credit restoration application. If the reorganized enterprise cannot provide the original of the written ruling due to any special circumstance, it may provide the photocopy thereof, but shall also present a statement on the relevant situation to which the signature and seal of the legal representative or person in charge of the administrator is affixed. The tax source management office of the tax authority having jurisdiction shall accept it as required, and complete the examination within three working days, and return the credit restoration result to the reorganized enterprise. 人民法院裁定批准重整计划后,重整企业可持人民法院批准重整计划的裁定书的原件和复印件(原件查验后退回),填写《纳税信用修复申请表》,向主管税务机关税源管理所提出纳税信用修复申请。重整企业由于特殊情况无法提供裁定书原件的,可提供复印件,但需同时出具情况说明并加盖重整企业法定代表人或负责人的签章。主管税务机关税源管理所应按规定受理,在3个工作日内完成审核,并向重整企业反馈信用修复结果。
After the implementation of the reorganization plan is completed, the reorganized enterprise may file an application with the tax source management source of the tax authority having jurisdiction based on the written ruling made by the people's court on approving the reorganization plan, the reorganization plan, and the original (to be returned after inspection) and photocopy of the supervision report issued by the manager. If the reorganized enterprise cannot provide the written ruling, reorganization plan or supervision report due to any special circumstance, the photocopy thereof may be provided, but a statement on the relevant situation to which the signature of the legal representative or person in charge of the reorganized enterprise is affixed shall also be provided. The tax source management office of the tax authority having jurisdiction shall, within three working days, make the tax credit rating of the reorganized enterprise anew, and return the credit restoration result to the reorganized enterprise. 重整计划执行完毕,重整企业可持人民法院批准重整计划的裁定书、重整计划、管理人出具的监督报告的原件和复印件(原件查验后退回),向主管税务机关税源管理所提出申请。重整企业由于特殊情况无法提供裁定书、重整计划、监督报告的,可提供复印件,但需同时出具情况说明并加盖重整企业法定代表人或负责人的签章。主管税务机关税源管理所应在3个工作日内重新评价重整企业的纳税信用级别,并向重整企业反馈信用修复结果。
Tax authorities may, by making full use of the tax credit application mechanism between them with banks, make the assessment results available to relevant banks for inquiry upon authorization by reorganized enterprises. 税务机关可充分运用与银行间的纳税信用应用机制,将评价结果经重整企业授权后向相关银行开放查询。
V. Optimizing tax deregistration procedures 快醒醒开学了  五、优化税务注销程序
An administrator shall, before applying to the market regulatory department for deregistration, complete the tax deregistration formalities with the tax authority based on the written ruling made by the people' court on the termination of bankruptcy proceedings, and the tax authority shall issue the tax clearance document immediately, conduct tax deregistration, and write off the “dead tax arrears” in accordance with relevant provisions. 管理人在向市场监督管理部门申请企业注销登记前应当持人民法院终结破产程序裁定书向税务机关办结税务注销手续,税务机关应即时出具清税文书,予以税务注销,并按照有关规定核销“死欠”。
The deregistration windows of tax service halls of the tax administrations of all districts (regions) shall be responsible for the bankruptcy and liquidation business of enterprises, achieve acceptance at special windows, designate special persons to take charge, and achieve “One-Window Handling of All Affairs.” 各区(地区)税务局办税服务厅的注销窗口负责企业破产清算业务,实现专窗受理,专人负责,一窗通办。
VI. Giving tax policy support according to the law   六、依法给予税收政策支持
Where an enterprise terminates its business activities after the court rules to accept its bankruptcy application, it shall make a final settlement of enterprise income tax, and calculate and file a return of the final settlement income by taking the entire final settlement period as an independently tax year. The administrator shall file the final settlement matters with the tax authority having jurisdiction as required. 在法院裁定受理破产申请后,企业终止经营活动的,应进行企业所得税的清算,以整个清算期间作为一个独立的纳税年度,计算清算所得并进行清算所得税申报。管理人应对清算事项按规定报主管税务机关备案。
The income from debt restructuring arising in the process of the reorganization and reconciliation of a bankrupt enterprise, if meeting specified conditions, may be subject to special tax treatment. 破产企业重整、和解过程中发生的债务重组所得,符合规定条件的,可以适用特殊性税务处理。
If a taxpayer that enters bankruptcy proceedings applies for house property tax or urban land use tax reduction or exemption, the tax authority shall verify the relevant information, put forward the handling opinion and report to the municipal government for approval of tax reduction or exemption as far as house property tax is concerned; and the application shall be subject to confirmation by the tax authority of the district (region) as far as urban land use tax is concerned. 进入破产程序的纳税人提出房产税、城镇土地使用税减免税申请的,房产税由税务机关核实情况、提出处理意见并报市政府批准减征或免征;城镇土地使用税由区(地区)税务机关依法核准。
VII. Completing creditor's right declaration during a specified period   七、限时办结债权申报
An administrator shall, after being designated by the people's court, notify in writing the Beijing Municipal Tax Service of the State Taxation Administration, and the Beijing Municipal Tax Service of the State Taxation Administration shall receive and transfer to the tax administrations of all districts (regions) and all relevant local offices the notice of tax creditor's right declaration. 管理人应当在接受人民法院指定后,书面通知国家税务总局北京市税务局,由国家税务总局北京市税务局接收并向各区(地区)税务局、各相关派出机构转送申报税收债权的通知。
A tax authority shall, within 15 working days after receiving the notice of creditor's right declaration sent by the administrator, declare to the administrator the taxes, late fees and fines owed by the administrator. The interest arising from special tax adjustments shall also be declared all along with others. 税务机关应当自收到管理人的债权申报通知之日起15个工作日内,向管理人申报企业所欠税费、滞纳金及罚款。因特别纳税调整产生的利息,也应一并申报。
When a tax authority declares a tax creditor's right, it shall specify the tax (fee) type, tax rate (collection rate), nature, and calculation basis of the creditor's right declared. 税务机关申报税务债权时,应当列明所申报债权的税(费)种、税率(征收率)、性质以及计算依据。
Where the notice is sent by mail, both the date of receipt and the date of declaration shall be the postmark date. 通过邮寄方式的,接收和申报日期均以邮戳日期为准。
VI. This Announcement shall come into force on the date of issuance.   八、本公告自发布之日施行。
 特此公告。
Beijing Municipal Tax Service of the State Administration of Taxation 国家税务总局北京市税务局
April 3, 2020菊花碎了一地 2020年4月3日
     
     
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