近期，北京市税务局发布了《关于进一步推进破产便利化 优化营商环境的公告》（2020年第4号，下称“4号公告”）、上海市高级人民法院与上海市税务局印发《关于优化企业破产程序中涉税事项办理的实施意见》（沪高法〔2020〕222号，下称“222号文”），旨在明确破产程序中的涉税事项，充分发挥破产制度在规范市场主体退出方面的重要作用。
破产是解决企业产业深层次矛盾，优化资源配置，提升企业产业质效的重要法治途径。破产程序中涉税事项的处理是重要一环，妥善处理破产事宜无法忽视涉税问题。实践中，我们作为税务律师也经常能接到破产程序中涉税事项的咨询，部分案件中涉税事项甚至成为左右破产程序能否顺利推进的重要因素，其中不乏争议的问题，部分问题可以从两份文件中找到答案或启示，我们在此结合两份文件的亮点与重点，对于破产程序中的涉税相关事项做简要梳理，并探讨合理应对之策。
一 非正常户、发票问题的解决
On Friday, the Kansas Office of the State Bank Commissioner closed Thunder Bank, headquartered in Sylvan Grove, Kansas, and appointed the FDIC as receiver for the bank. As receiver, the FDIC entered into a purchase and assumption agreement with Bennington State Bank, headquartered in Salina, Kansas, to assume all of the deposits of Thunder Bank.
On Friday, the Nevada Financial Institutions Division closed SouthwestUSA Bank, headquartered in Las Vegas, Nevada, and appointed the FDIC as receiver for the bank. As receiver, the FDIC entered into a purchase and assumption agreement with Plaza Bank, headquartered in Irvine, California, to assume all of the deposits of SouthwestUSA Bank.
On Friday, the Georgia Department of Banking & Finance closed Crescent Bank and Trust Company, headquartered in Jasper, Georgia, and appointed the FDIC as receiver for the bank.
On Friday, the Office of the Comptroller of the Currency closed Williamsburg First National Bank, headquartered in Kingstree, South Carolina, and appointed the FDIC as receiver for the bank.
On Friday, the Office of the Minnesota Department of Commerce closed Community Security Bank, headquartered in New Prague, Minnesota, and appointed the FDIC as receiver for the bank. As receiver, the FDIC entered into a purchase and assumption agreement with Roundbank, headquartered in Waseca, Minnesota, to assume all of the deposits of Community Security Bank.
On Friday, the Florida Office of Financial Regulation closed Sterling Bank, headquartered in Lantana, Florida, and appointed the FDIC as receiver for the bank. As receiver, the FDIC entered into a purchase and assumption agreement with IBERIABANK, headquartered in Lafayette, Louisiana, to assume all of the deposits of Sterling Bank.
On Friday, the Oregon Department of Consumer and Business Services closed Home Valley Bank, headquartered in Cave Junction, Oregon, and appointed the FDIC as receiver for the bank.
On Friday, American International Group, Inc. (AIG) released its results for the fourth quarter and full year 2009. AIG reported a Q4 net loss of $8.9 billion, bringing 2009’s total net losses to $10.9 billion.
On Monday, the Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) released a report entitled “Factors Affecting Efforts to Limit Payments to AIG Counterparties.” The report examines certain transactions related to the rescue of AIG, including the creation of Maiden Lane III, a limited liability company formed last year to facilitate the purchase of assets from counterparties of AIG Financia