引言

香港法院最近在Re Ando Credit Ltd [2020] HKCFI 2775一案中，首次批准一家香港公司任命临时清盘人[1]，并明确旨在允许该临时清盘人向中国内地法院寻求内地法律的承认和执行。

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 our work with international companies supplying goods to the UK, we see a number of common issues arising regularly. In our previous articles, we explained what happens if a UK customer hits financial difficulties and the powers of insolvency practitioners. In this last of five articles based on the five elements of the Wu Xing, we take the theme of Earth and explain the options to get paid by an insolvent customer, completing the business as usual cycle of supply and payment and thereby restoring balance to your business.

For some time now, there has been uncertainty in Australian insolvency law about whether or not insolvency practitioners should apply the statutory priority regimes established by sections 433, 566 and 561 of the Corporations Act 2001 (Cth) when distributing the assets of a “trading trust”. The decision of the New South Wales Supreme Court in Re Independent Contractor Services (Aust) Pty Ltd (In liq) [No 2] (2016) 305 FLR 222, and the myriad of cases that followed it, suggested that the answer was “no”.

In January 2018, the Aviation Working Group (“AWG”)1 as part of its review of closing opinion practice, released a revised Form of Cape Town Convention Closing Opinion. The aim of the review was to provide further guidance and consistency in the approach legal practitioners adopt in respect of Cape Town and the State of Registry Jurisdiction.

The AWG was founded in 1994, with stated aims of contributing to the development and acceptance of policies and laws that:

• facilitate advanced international aviation financing and leasing, and

破产重整，实践中也称之为司法重组、法庭内重组、破产保护，是在人民法院主导下进行的企业重组活动，是《企业破产法》规定的三种程序之一。与破产清算程序不同，破产重整程序旨在帮助限于困境的企业脱离困境、实现重生。自《企业破产法》于2007年6月1日实施以来，沪深两市已有49家上市公司实施了破产重整，其中47家已完成重整。此外，部分从沪深两家交易所退市的公司也实施了破产重整。从实践来看，破产重整的上市公司或者退市公司多数具有债务负担沉重、持续经营能力较弱、盈利能力较差的特点。从结果来看，破产重整程序确实起到了拯救困难企业的积极作用。长航凤凰（SZ，000520）、长航油运5（400061）是近年来通过破产重整程序实现企业脱困复兴的典型案例。

The Federal Court affirms that a secured creditor may be subrogated to the entitlements of priority creditors, to the extent that the Receivers’ payments to priority creditors have diminished its security.

On 5 October 2011 Justice Barrett of the Supreme Court of NSW handed down a decision in Centro Retail Limited and Centro MCS Manager Limited in its capacity as Responsible Entity of the Centro Retail Trust [2011] NSWSC 1175 (“Centro”) where he found that the responsible entity of Centro Retail Trust would be justified in modifying the constitution of the trust without unitholder approval to a insert a provision permitting the issue of units at a price different to that provided for by the pre-existing provisions.