澳大利亚破产程序税收处理经验借鉴  

Tax Treatment in Australian Bankruptcy Procedure and its Possible Implications to China

作　　者：谭飞燕 TAN Feiyan

机构地区：[1]国家税务总局深圳市税务局

出　　处：《国际税收》2022年第11期46-50,共5页International Taxation In China

摘　　要：澳大利亚税收和破产领域的法律法规较为完善,法际协调和衔接也较为顺畅。本文总结了澳大利亚税务局在企业破产程序中的税收处理经验,并对我国税收和破产领域的法规协调及制度完善提出建议。具体包括:引入破产程序适用的特殊性条款,明确税务机关的破产请求权,完善破产企业涉税信息披露相关制度,适时出台“破产程序税收操作指引”,为企业有序退出市场提供更多税务便利。The laws and regulations in the taxation and bankruptcy fields in Australia are relatively complete, and the interlegal coordination and connection are relatively smooth. This paper summarizes the experience of Australian tax authority in the enterprise bankruptcy process, and puts forward suggestions on the inter-legal coordination and development in taxation and bankruptcy fields in China, including introducing special provisions applicable to bankruptcy procedures, clarifying the bankruptcy claims of tax authorities, improving tax-related information disclosure system for bankrupt enterprises, and timely issuing the Taxation Guidance on Bankruptcy Procedures to facilitate enterprises’ exit from the market.

关 键 词：破产程序 税收处理 税收征管 

分 类 号：F810.42[经济管理—财政学]