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企业清算按其性质不同,可分为自愿清算、行政清算和司法清算。税务清算是企业清算过程中的一个重要组成部分,有必要对企业清算涉税工作进行深入探讨。一、需要进行企业清算的情形根据《财政部国家税务总局关于企业清算业务企业所得税处理若干问题的通知》(财税〔2009〕60号,以下简称“60号文”)第二条的规定,下列企业应进行清算所得税处理:一是根据《公司法》《企业破产法》等规定需要进行清算的企业;二是企业重组中需要按
According to their different nature, corporate liquidation can be divided into voluntary liquidation, administrative liquidation and judicial liquidation. Tax liquidation is an important part of the liquidation process of an enterprise. It is necessary to conduct an in-depth discussion on liquidation tax-related work. I. Circumstances Requiring Liquidation of Enterprises According to Article 2 of the Circular of the Ministry of Finance and the State Administration of Taxation on Several Issues Regarding the Enterprise Income Tax Treatment of Enterprise Liquidation Business (Cai Shui [2009] No. 60, hereinafter referred to as “Circular 60”) , The following enterprises should conduct liquidation of income tax treatment: First, according to the “Company Law” “Enterprise Bankruptcy Law” and other provisions need to liquidate the company; Second, the need to press the corporate restructuring