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广东地税首次申请欠税企业破产清算

2017-10-12 19:07:53   

央广网广州10月12日消息(记者郑澍 通讯员盛文红 彭捷)近日,广州市中级人民法院正式受理了广州市地方税务局第三稽查局递交的案件资料,这是广东省地税系统首次以债权人名义,主动向法院提起对死欠企业破产清算。记者了解到,在以往的企业破产清算案件中,税务机关往往在收到法院的欠税申报通知书后,被动参与破产程序,而企业大多资不抵债,清缴欠税的难度极大。为探索清理欠税“僵尸”企业,助力落后产能顺利出清,广州市地方税务局稽查局进行了向法院申请欠税企业破产的新尝试。

此次,第三稽查局严格按照《企业破产法》中关于提起破产清算的要求,对企业实际经营状况进行实地核查,经过查询企业名下银行存款、房产登记情况等程序确认企业资不抵债,最终依法向法院提起破产清算。“积极探索税务机关作为债权人主动提起破产清算的新举措,能更好的掌握清理欠税的主动权,增强对国家税收权益的保障。”第三稽查局局长胡裕堂说,“同时,‘僵尸企业’长期占用土地、资金等社会资源,导致生产要素扭曲配置,进行清理能为新兴动能腾出发展空间,不断推进供给侧结构性改革。”

该案的正式受理,为税务系统运用该手段清理欠税企业提供了范例。广州地税稽查部门已对全市8233户欠税企业进行了梳理,计划重点选取10户典型企业在今年分批进行清理,推动形成清理欠税“僵尸”企业的长效机制。

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