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当前,人民法院在审理企业破产案件时,对于破产企业房地产的处理很不统一,有的随意扩大范围,将所有房地产均作为破产财产抵偿债权;有的擅自将属于破产财产范围的房地产排除在破产财产之外,损害了债权人的权益。有的划不清土地使用权的权属差别,不论是行政划拨还是出让有偿取得的土地使用权均列为破产财产处理,或者对土地使用权问题一律不管,交给行政部门处理。凡此种种,既违反了现有法律的精神,也不利于保护债权人的利益,甚至会损害国家利益。因此,正确地确认破产企业拥有房地产作为破产财产的范围十分重要。
At present, when handling bankruptcy cases, people’s courts deal with the real estate of bankrupt enterprises in a very inconsistent manner. Some arbitrarily expand their scope and all real estate are used as bankrupt property to cover their claims. Some ruled that real estate belonging to the scope of bankruptcy property is not ruled out in bankruptcy In addition to property, the rights and interests of creditors are harmed. Some of the land-use rights of the land-use rights are not clearly demarcated, whether it is the transfer of land or the transfer of land-use rights are obtained as compensation for the disposal of bankruptcy property, or the land use rights, regardless of the issue, to the administrative department. All this not only violates the spirit of the existing law, it is not conducive to protecting the interests of creditors, or even damaging the interests of the state. Therefore, it is important to correctly confirm the extent to which bankrupt enterprises own real estate as bankruptcy property.