企业清算税收法律制度探析

企业终止经营须依法进行清算，而清算的涉税处理及法律规制是一个较为复杂的问题。我国业已确立了初步的企业清算税收法律制度，但其存在诸多不足之处。为了在企业清算环节营造良性的税收征纳关系，实现公平、效率、秩序等税法价值目标，我们应从形式上和实质内容上对现行的企业清算税收法律制度进行修改完善。

On the Legal System of Liquidation of Corporate Taxation

Cooperation stopping its operation should liquidate according to the law.The tax treatment and the legal system of the liquidation is a more complex issue.China has established a preliminary legal system of liquidation of corporate taxation while there are many deficiencies.To create healthy relations of collecting and paying tax in the part of Liquidation of cooperation,to achieve fairness,efficiency,order and other tax value target,we should modify and improve the existing legal system of taxation from th...