CAJ | 학술논문

由于长期得不到应有的重视,我国企业废业环节存在着许多税收问题,税收流失严重。主要的形式是：企业欠税难以清缴,纳税人不办理废业而＂走逃＂,不能及时收缴税收管理票证,企业账面形成大量的存货,企业清算未按规定进行,资产重组税收流失严重,税务检查流于形式,执法存在着随意性。建议采取的措施包括：完善企业废业税收管理制度,做好制度的执行工作,明确执法责任,加强部门协作,借助中介机构力量。
유우장기득불도응유적중시,아국기업폐업배절존재착허다세수문제,세수류실엄중。주요적형식시：기업흠세난이청격,납세인불판리폐업이＂주도＂,불능급시수격세수관리표증,기업장면형성대량적존화,기업청산미안규정진행,자산중조세수류실엄중,세무검사류우형식,집법존재착수의성。건의채취적조시포괄：완선기업폐업세수관리제도,주호제도적집행공작,명학집법책임,가강부문협작,차조중개궤구역량。
Because of long-term ignorance,there are so many serious tax problems and serious tax evasion at enterprise suspension.The main forms include enterprise owing tax hard to refund,taxpayers running away without legal process of suspension,related vouchers unable to be turned in punctually,the accounting book indicating huge inventory,enterprise liquidation out of regulation,serious tax evasion in asset reorganization,formalistic tax inspection,and random law enforcement.Suggested measures include the improvement of tax management system of the enterprise suspension,the system implementation,the ascertaining of law enforcement responsibility,the enhancing of the sector cooperation,and making fully use of intermediary.