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Is the company's bankruptcy liquidation audited by the tax bureau

Time: June 13, 2024 label: Company operation Bankruptcy liquidation Reading: 1400 people
Lawyer's analysis:
If the tax authority learns of the bankruptcy of the taxpayer after receiving the bankruptcy report of the taxpayer or the acceptance notice of the bankruptcy application of the people's court or by other means, it shall declare the tax creditor's rights to the people's court according to law within the specified time limit, and participate in Bankruptcy liquidation Tax inspection is generally not conducted for bankruptcy liquidation.
However, the bankruptcy liquidation of enterprises is not a legal reason to exclude the tax authorities from inspecting their illegal acts. If the bankrupt enterprises are reported to have tax evasion, false invoices and other illegal tax collection acts and the clues are relatively clear, the tax authorities should exercise the right of inspection according to law.
Only the tax treatment made after inspection administrative sanction The implementation of the decision is restricted.
Legal basis:
Article 7 of Enterprise Bankruptcy Law
The debtor has Article 2 of this Law
Under specified circumstances, an application for reorganization, reconciliation or bankruptcy liquidation may be filed with the people's court.
If the debtor is unable to pay off its due debts, the creditor may apply to the people's court for reorganization or bankruptcy liquidation of the debtor.
If an enterprise as a legal person has been dissolved but has not been liquidated or has not completed liquidation, and its assets are insufficient to pay off its debts, the person who is legally responsible for liquidation shall apply to the people's court for bankruptcy liquidation.
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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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    Before the bankruptcy of the company, the outstanding debts that have not been revoked are regarded as bankruptcy claims. Creditors need to declare their debts at a specified time. After the bankruptcy application is accepted, some loan contracts remain valid. The management decides to deal with the contract and may cancel, continue or seek guarantees. Failure to notify the cancellation within the time limit is deemed as default, and strict performance is required if performance is selected; The other party has the right to apply for security, otherwise the contract may be terminated.

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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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