“破产清算是对公司的一种保护,不仅把企业家从沉重的负担中解脱出来,更为其放下包袱,重新再来提供了可能。”被浙江省永嘉县人民法院正式裁定破产的温州某服饰有限公司负责人说。这是全国首例税务机关主动提起破产清算的案件,为税务机关针对“僵尸企业”主动申请破产清算,鼓励市场出清打通了路子。在去产能过程中,税收如何发挥积极引导作用,为“落后产能”的退出搭建一条法治化、市场化道路,是浙江省温州市国家税务局持 “Bankruptcy liquidation is a kind of protection for the company, which not only relieves the entrepreneur from a heavy burden, but also allows it to be released again.” “Wenzhou City, Zhejiang Province, People’s Court, Yongjia County, A costumes Ltd. official said. This is the case that the country’s first tax authority voluntarily filed for bankruptcy liquidation, opening up ways for the tax authorities to apply for bankruptcy liquidation and encourage the market to clear up for the ”zombie enterprise.“ In the process of going to production capacity, how can tax play an active guiding role and set up a legalized and market-oriented road for the exit of ”backward production capacity"? It is the State Administration of Taxation of Wenzhou City, Zhejiang Province