2013年,最高人民法院公布《最高人民法院关于适用<中华人民共和国企业破产法>若干问题的规定(二)》(以下简称《破产法司法解释(二)》),自2013年9月16日起正式施行。该细则分别从债务人财产的界定、撤销权、取回权、抵消权、债务人财产的保全解除和执行中止,以及有关债务人衍生诉讼的审理等多个角度,对涉及债务人财产的相关问题作出了 In 2013, the Supreme People’s Court promulgated the Provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Enterprise Bankruptcy Law of the People’s Republic of China (hereinafter referred to as “the judicial interpretation of the Bankruptcy Law (II)”). As of September 16, 2013 Since the formal implementation. These rules respectively make relevant issues concerning the debtor’s property from the perspectives of the definition of the debtor’s property, the right of withdrawal, the right of recourse, the right of set-off, the release of the guarantor of the debtor’s property, and the suspension of execution, and the trial of the debtor’s derivative action