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M企业是一家成立于1986年的农村集体企业,近期进行改制。改制后的新公司注册资金、机构设置及人员都不变更。目前已经完成工商营业执照、组织机构代码证和国税局税务登记证变更手续。改制之前企业所得税一直是由地税局负责管征。变更营业执照后到地税局办理税务登记证变更,地税局的管理员说要对企业进行所得税注销清算,注销税务登记要等到企业所得税清算结束后才予以办理。对此,企业的办税人员一时搞不清是办理变更税务登记还是注销税务登记。
M Enterprise is a rural collective enterprise established in 1986 and has been restructuring recently. After the restructuring of the new company registered capital, institutional settings and personnel are not changed. Has completed the business license, organization code certificate and the IRS tax registration certificate change procedures. Before the restructuring of the enterprise income tax has been the Inland Revenue Department responsible for the charge. Change the business license to the Inland Revenue Department for tax registration certificate changes, the Inland Revenue Department administrator said to the enterprise income tax cancellation, liquidation of the tax registration to wait until after the liquidation of the enterprise income tax be handled. In this regard, the corporate tax staff temporarily confused whether to change the tax registration or cancellation of tax registration.