破产清算时如何缴纳契税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	破产清算时如何缴纳契税
释义	应向主管税务机关（国税、地税）发送通知，要求其按期申报债权，进行行税收债权的申报和处理。税收债权，此处指破产程序中清理出的所欠国家税款及与税款相关的附加、基金和滞纳金、罚款的总称。税收债权的处理，大致可分为通知申报、审查确认和分配缴纳。法律依据：《税收征收管理法实施细则》第50条纳税人有解散、撤销、破产情况的，在清算前应向主管税务机关报告：未结清税款的，由其主管税务机关参加清算。
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