税收与破产是国家公平社会分配和优化社会资源配置的两大基本性法律制度。现行的各种税收法律、法规、条例、实施细则和征收管理制度,贯穿于人民法院审理破产案件始终,涉及税收债权的确认、破产期间经营的纳税、清收债权清偿债务过程中实物资产过户的税费、破产财产处置过程中的税费、重整和解程序因减免债务所涉及的税费等诸多方面,本文拟就破产管理人实体操作过程中遇到的两个热点问题 Taxation and bankruptcy are two basic legal systems that state the equitable social distribution and optimize the allocation of social resources. The current tax laws, regulations, rules, implementation rules and collection management system, throughout the people’s court litigation bankruptcy cases, the confirmation of tax claims, business taxation during the bankruptcy, debt collection process of clearing assets in real estate transfer Taxes and fees, the taxes and fees during the disposal of the bankruptcy property, the taxes and fees involved in the reorganization and settlement proceedings due to the debt relief, and so on. This article intends to discuss two hot issues encountered in the operation of the insolvency representative