Author：霍进城 | 2018.03.26
序言
作为康达公众号的实务类原创，我们尽量向公众传递“确定性”的意见，即一方面要有明确的法律依据及案例支持，更为重要的要有实务价值、具备实际可操作性。本文系基于康达所律师办理的实务案例总结形成，并特别感谢康达彭伟律师、罗娟律师，以及原沈阳市中级人民法院破产庭审判长、现康达沈阳分所高戟律师的大力支持。
1、先诉讼、后破产案件的申报与诉讼
【核心意见】企业破产被法院受理后，之前诉讼案件由原受理法院继续审理；诉讼继续的同时，可以（建议）同时向管理人申报债权。
【法律规定】《破产法》第二十条规定“人民法院受理破产申请后，已经开始而尚未终结的有关债务人的民事诉讼或者仲裁应当中止；在管理人接管债务人的财产后，该诉讼或者仲裁继续进行”；第四十七条规定“附条件、附期限的债权和诉讼、仲裁未决的债权，债权人可以申报”。
2、先破产、后诉讼案件的申报与诉讼
【核心意见】企业破产被法院受理后，仍可以提起新诉讼，但也可以申报债权，也可以既提起诉讼又申报债权；但建议仅申报债权，一般会节省诉讼的时间等成本。
【法律规定】《破产法》第二十一条规定“人民法院受理破产申请后，有关债务人的民事诉讼，只能向受理破产申请的人民法院提起。”
1、继续诉讼与撤回诉讼的选择
【核心意见】无论是诉讼在先，还是破产在先，均可能存在“诉讼程序”与“破产程序”并存的情况；在此状态下的处理建议为：如果债权债务关系比较清晰明确，建议撤回诉讼，直接在破产程序中处理；如果债权债务关系不清晰，建议保持诉讼。主要原因是，一般情况下，如管理人可以确认债权，会减低诉讼的时间等成本；但如果管理人无法确认债权或对债权有异议，仍需要通过诉讼确认解决。
【法律规定】《破产法》第五十八条规定“依照本法第五十七条规定编制的债权表，应当提交第一次债权人会议核查。债务人、债权人对债权表记载的债权无异议的，由人民法院裁定确认。债务人、债权人对债权表记载的债权有异议的，可以向受理破产申请的人民法院提起诉讼。”
2、继续诉讼案件与破产程序财产分配
【核心意见】破产程序的财产分配，不会等待所有诉讼程序，但会保留诉讼案件的应分得财产份额；如果选择继续诉讼，需等待诉讼结束后取得该分配额。
【法律规定】《破产法》第一百一十九条规定“破产财产分配时，对于诉讼或者仲裁未决的债权，管理人应当将其分配额提存。自破产程序终结之日起满二年仍不能受领分配的，人民法院应当将提存的分配额分配给其他债权人。”
【核心意见】债务人、担保人并存的案件中，申报债权和担保人诉讼可同时进行（也可以同时对单独担保人提起诉讼），但担保人只对债务人不能清偿金额承担责任。对担保人提起诉讼，也可以单独在财产分配程序结束后进行，但最迟不应超过破产程序终结后6个月。
【法律规定】《担保法解释》第四十四条规定“保证期间，人民法院受理债务人破产案件的，债权人既可以向人民法院申报债权，也可以向保证人主张权利。”
《担保法解释》第四十四条第2款规定“债权人申报债权后在破产程序中未受清偿的部分，保证人仍应当承担保证责任。债权人要求保证人承担保证责任的，应当在破产程序终结后六个月内提出。”
《破产法》第一百二十四条规定，“破产人的保证人和其他连带债务人，在破产程序终结后，对债权人依照破产清算程序未受清偿的债权，依法继续承担清偿责任”。
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