Both tax risk and tax compliance have become important issues in the field of insolvency practice.For the restructured enterprises rescued by external judicial and administrative forces,the enterprise income tax on the proceeds of debt restructuring needs to be studied deeply.This paper argues that the enterprise income tax of debt restructuring income should not be treated from the perspective of normal sustainable operation,but should be based on the principle of dynamic recovery and the idea of dialectical treatment.Giving the debt restructuring income tax exemption or longer period of deferred tax preferential policy can help to promote the restructuring enterprises to return to normal operation and reduce the tax law compliance risk of both parties and stakeholders,so as to achieve the unity of adhering to law-based tax administration and serving economic development.
Bankruptcy ReorganizationDebt Restructuring IncomeEnterprise Income Tax
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