企业破产过程中的税收法律问题

On the Problems of Tax Law during Enterprise Bankruptcy

当前我国企业破产存在的突出问题是税收流失严重,同时,在企业破产过程中还涉及一些税收法律问题。诸如:过高的职工安置费用影响税款入库;破产企业的欠税如何清偿;清算期间发生的应税收入如何处理,等等。

The loss of tax revenue is a major problem when an enterprise is bankrupted now.Meanwhile some problems of tax law are involved in,such as tax revenue can't go into the state treasury because of too high allowance for staff,how to pay off the debt from the bankrupted enterprises,how to deal with the tax revenue which should be paid during the settling time,etc.