简易注销企业欠税追征制度研究  

Research on the Tax Arrears Collection System in Simple Deregistration of Enterprises

作　　者：李晨光 LI Chenguang(East China University of Political Science and Law,Shanghai 201600,China)

机构地区：[1]华东政法大学,上海201600

出　　处：《山西财政税务专科学校学报》2024年第4期11-16,共6页Journal of Shanxi Finance & Taxation College

摘　　要：在立法层面解决简易注销企业欠税追征问题,可以参照日本立法规定第二次纳税义务人,明确承担责任的主体和范围,依据主观因素确定责任类型,选择税务机关直接追征的方式,并完善救济制度以平衡国家税收利益和第二次纳税义务人的合法权益。Addressing the issue of tax arrears collection from enterprises undergoing simple deregistration at the legislative level can be guided by Japan's legal provisions concerning secondary taxpayers.This involves clearly defining the responsible parties and the scope of their liability,determining the type of responsibility based on relevant factors,opting for direct collection by tax authorities,and improving the relief system to balance the state's tax interests with the legitimate rights and interests of secondary taxpayers.

关 键 词：简易注销 欠税追征 第二次纳税义务人 

分 类 号：F810.422[经济管理—财政学]