破产清算与税收息息相关魏晨霞随着国有企业改革进一步深化，企业破产清算的事宜日益增多，税务机关作为我国法定税收征收机关参与破产企业税款清理也较频繁，笔者认为在实践中应注意以下几个问题。税务机关应主动参与破产清算根据《中华人民共和国企业破产法》（下称《企... Bankruptcy liquidation and tax closely related Wei Chenxia With the further deepening of the reform of state-owned enterprises, business bankruptcy liquidation matters more and more, tax authorities as China’s statutory tax authorities to participate in bankruptcies corporate tax clean-up more frequently, I believe that in practice should pay attention to the following A question. Tax authorities should take the initiative to participate in bankruptcy liquidation According to “People’s Republic of China Enterprise Bankruptcy Law” (hereinafter referred to as "...