论文部分内容阅读
目前,企业破产重组这一社会经济现象已经成为劣势企业获得新生,优势企业得以扩张的一种重要手段。但是由于现阶段我国各类市场要素发育不成熟,税务部门作为国家管理经济的重要部门,在介入企业破产重组这一社会经济活动显得无力,致使企业破产过程中的有关税收问题未能及时得到妥善处理,给日常税收工作带来一系列“连锁“影响,阻碍税收职能作用的正常发挥。 一、破产企业税收问题的表现形式及成因 破产企业税收问题主要有:欠税的收缴,破产清算期间应税行为的管理以及破产企业重组时的税收衔接等。 一是欠税无法收缴。破产企业由于自身管理机制解体,纳税意识更是淡簿,大部分税收被不明不白的豁免,自然消失,只有少部分以挂帐形式转到新企业帐上。
At present, the socio-economic phenomenon of bankruptcy and reorganization of enterprises has become an important means by which disadvantaged enterprises can gain new life and superior enterprises can be expanded. However, as all kinds of market elements in our country are immature at this stage, the tax department, as an important department in charge of state administration of economy, appears to be weak in the social economic activities of bankruptcy and reorganization involving enterprises. As a result, the relevant taxation problems in bankruptcy of enterprises have not been timely and properly solved It will bring a series of “chain” effects to daily taxation work and hinder the normal functioning of taxation functions. First, the performance of bankrupt enterprises tax forms and causes Bankruptcies of corporate tax issues are: collection of arrears of taxation, bankruptcy liquidation of taxable behavior during the bankruptcy and restructuring of tax revenue convergence and so on. First, arrears can not be collected. The bankruptcy enterprise disintegrates due to its own management mechanism, the tax awareness is a meager book, and most of the taxes have been waived by the unidentified ones and disappear naturally. Only a small part of them are transferred to the new enterprise accounts by hanging accounts.