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1.2012年6月26日最高人民法院公布2.法释〔2012〕9号3.自2012年7月12日起施行青海省高级人民法院:你院《关于税务机关就税款滞纳金提起债权确认之诉应否受理问题的请示》(青民他字〔2011〕1号)收悉。经研究,答复如下:税务机关就破产企业欠缴税款产生的滞纳金提起的债权确认之诉,人民法院应依法受理。依照企业破产法、税收征收管理法的有关规定,
1. Announcement from the Supreme People’s Court on June 26, 2012 2. Law Interpretation [2012] No. 9 3. Effective from July 12, 2012 onwards, Qinghai Higher People’s Court: Your Court “Confirmation of Debt Obligation Please tell us whether the complaint should be handled ”(Qingmin He Zi [2011] No. 1). The study, the reply is as follows: Tax authorities on bankruptcy business tax arrears arising from the late claims to confirm the claims, the people’s court shall accept. In accordance with the relevant provisions of the Enterprise Bankruptcy Law and the Law of Tax Collection and Administration,