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po chan qi ye shui wu deng ji zhu xiao zhi du de wan shan
Author(s): 
Pages: 68-72
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  破产企业税务登记注销税收征管;
Abstract: 税务登记注销制度是对企业丧失纳税人资格的行政确认行为。由于税务机关对这一制度的确认职能与监管职能存在认识上的混淆,实践中存在着破产企业难以办理税务登记注销的问题。本文首先梳理了税务登记注销制度的内涵及立法现状,分析了具体操作中破产企业税务登记注销制度的现实困境与主要原因,并在此基础上对破产企业税务登记注销制度的完善提出了相应的政策建议。
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