摘要
在企业破产程序执行中的各个节点,均存在涉税事项。为促使破产企业的破产程序顺利开展,建议优化破产企业解除非正常状态的前置条件,增设破产企业核定征税的特别规定。
Tax related matters exist at each node of the implementation of enterprise bankruptcy proceedings.To promote the smooth development of the bankruptcy proceedings of the bankrupt enterprises, this paper gives some suggestions on optimizing the preconditions for the bankrupt enterprises to relieve the abnormal state, and adding special provisions for the authorization and taxation of bankrupt enterprises.
出处
《税务研究》
CSSCI
北大核心
2022年第11期135-139,共5页
关键词
破产程序
非正常户
核定征收
Bankrupt Proceedings
Abnormal Account
Authorization and Taxation
