新《征管法实施细则》第五十条规定：“纳税人有解散、撤销、破产情形的，在清算前应向其主管税务机关报告；未结清税款的，由其主管税务机关参加清算。”应该注意的是，税收清算作为企业清算的组成部分，除应遵循税收法律法规的规定外，实际中更多的是依照有关三资企业及其清 Article 50 of the Implementing Rules for the Law of the People’s Republic of China on Tax Collection stipulates: “Where a taxpayer dissolves, withdraws or fails a bankrupt, it shall report to the competent tax authority before liquidation; if the tax has not been settled, the competent tax authority shall participate in the liquidation . ”It should be noted that, as an integral part of corporate liquidation, the taxation liquidation should, in addition to the provisions of the tax laws and regulations, be practiced more in accordance with the provisions of the relevant foreign-funded enterprises and their