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Should the land value-added tax liquidation of a real estate enterprise be organized by the court or the tax bureau?

Land value-added tax liquidation of bankrupt real estate enterprises shall be organized by the court. The liquidation of land value-added tax projects refers to the liquidation of projects that meet the liquidation conditions. If a liquidation team is not established within the time limit for liquidation, the creditor may apply to the People's Court to designate relevant personnel to form a liquidation team for liquidation. The People's Court shall accept the application and organize a liquidation team in a timely manner. Make a liquidation.