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What to do if bankrupt assets cannot be auctioned off

Time: 2024.03.01 label: Company operation Bankruptcy liquidation Reading: 1160 people
Lawyer's analysis:
When an enterprise goes bankrupt and auctions its assets for disposal, if no one is interested in it, it can go through the flow auction, and then re estimate the price to continue the auction.
If it still cannot be auctioned, the people's court shall entrust the relevant unit to sell it off, sell it off on its own or hand it over to the relevant unit to purchase it at the price set by the state.
Legal basis:
Article 113 of Enterprise Bankruptcy Law
After the bankruptcy property has paid off the bankruptcy expenses and common benefit debts in priority, it shall pay off in the following order:
(1) Wages, medical treatment, disability subsidies and pension expenses owed by the bankrupt to employees, basic endowment insurance and basic medical insurance premiums owed that should be transferred to the employees' personal accounts, and compensation payable to employees as required by laws and administrative regulations;
(2) The social insurance expenses and taxes owed by the bankrupt other than those specified in the preceding paragraph that are not paid by the bankrupt;
(3) Ordinary bankruptcy claims.
If the bankruptcy property is not sufficient to pay off the claims in the same order, it shall be distributed proportionally. The salaries of the directors, supervisors and senior managers of the bankrupt enterprise shall be calculated on the basis of the average salaries of the employees of the enterprise.
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It needs to be differentiated. When verifying the profit and loss cancellation of an enterprise, the enterprise's retained tax amount (input tax amount) should be included in the inventory cost. If there is no inventory, it should be included in the sales cost, that is, it can be included in the liquidation profit and loss. That is, if there is no clear provision in the enterprise income tax law, it should be handled according to the accounting

 Lawyer Guo Qian
Lawyer Guo Qian
eighteen billion six hundred and two million two hundred and ninety thousand one hundred and thirty-eight
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Generally speaking, the demolisher will make a fair assessment of the enterprise and compensate for the losses caused by the demolition. If the enterprise is really difficult to apply for bankruptcy, it is also OK. The state-owned land use right obtained by the bankrupt enterprise through allocation does not belong to the bankruptcy property

 Lawyer Guo Qian
Lawyer Guo Qian
eighteen billion six hundred and two million two hundred and ninety thousand one hundred and thirty-eight
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If the tax authority learns of the bankruptcy of the taxpayer after receiving the bankruptcy report of the taxpayer or the notice of acceptance of the bankruptcy application of the people's court or by other means, it shall declare the tax claims to the people's court according to law within the specified time limit, participate in the bankruptcy liquidation, and generally do not conduct tax inspection for bankruptcy liquidation

 Lawyer Guo Qian
Lawyer Guo Qian
eighteen billion six hundred and two million two hundred and ninety thousand one hundred and thirty-eight
Consult me
Selected pictures and texts Pufa video Voice Answers
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    The Enterprise Bankruptcy Law aims to protect the rights and interests of creditors and debtors in a crisis. The first step is to give priority to paying off statutory funds such as employee compensation and medical reimbursement, as well as pension, medical insurance funds and compensation in personal accounts. Social security and taxes followed. If the remaining property is not enough to cover all claims, it will be distributed in proportion to ensure fair implementation.

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    To evaluate the property of a bankrupt enterprise, the compulsory and rapid realization of the property should be the prerequisite for the evaluation, so the liquidation price method should be selected as the main method of evaluation. The liquidation price of the property allowed to be sold publicly by laws and regulations shall be determined on the basis of the current market price on the base date and taking full account of the impact of the rapid realization of the property on the transaction price.

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 Lawyer Guo Qian

Tianjin Yiqing Law Firm

Lawyer Guo Qian, a bachelor of law from Tianjin Nankai University, a member of the All China Lawyers Association, and a special guest of Tianjin TV's First Observation and New Talk Program, has profound theoretical knowledge of law and rich legal practice experience, and has been proficient in economic disputes, property disputes, creditor's rights and debts, contract disputes, construction contracts, marriage and inheritance, criminal defense The company's legal counsel and other aspects have in-depth research. During many years of practice, he has focused on the research of litigation cases, has profound legal theoretical foundation and judicial practice experience, strictly abides by the professional ethics and practice discipline of lawyers, and adheres to the practice philosophy of integrity, prudence, diligence and efficiency. In the process of handling cases, he was able to effectively communicate with the judge in charge, safeguard the best interests of the parties, strictly abide by the business standards, ethics and the spirit of diligence recognized by the lawyer industry, and won the trust and respect of clients. At the same time, its persistent pursuit of legal fairness and justice has deeply moved the case handlers and all parties concerned, defended the dignity of the law, and effectively safeguarded the legitimate rights and interests of the parties. The case handling concept of "professional because of focus" is highly praised by the parties. If you encounter the above legal problems, please call lawyer Guo Qian immediately for professional legal advice and case strategy planning, so as not to miss your opportunity to safeguard your rights. The legal consultation hotline is 18602290138, and we believe that we will become professional and considerate legal advisers around you.

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