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
In Berryman v Zurich Australia Ltd [2016] WASC 196 it was decided that a bankrupt's entitlement to claim a TPD benefit under a life insurance policy is not an entitlement that is divisible amongst the bankrupt's creditors, and therefore such an entitlement does not vest in the Official Trustee in bankruptcy. Tottle J of the Supreme Court of Western Australia ruled that the bankrupt insured could continue an action in his own name to recover the TPD benefit. Life insurers may need to adjust their claims' payment practices in light of the Berryman decision.