关于股东利用其特殊地位侵害国家税收利益的应对
发布时间：2018-07-29 16:30
【摘要】：现行《中华人民共和国公司法》(以下简称《公司法》)于2014年3月1日起正式施行。其修订对于加强债权人和中小股东利益保护、促进企业履行社会责任及保障职工合法权益具有重要意义。而作为企业外部监管机构,税务机关也在规范企业运营、促进企业履行社会责任方面发挥着积极作用。税务机关应依法要求企业履行纳税义务,在税收执法过程中加强对公司法律制度的运用,防范公司股东出现利用其特殊地位侵害税收利益的行为,以保护国家税收利益免受不法侵害。
[Abstract]:The present Company Law of the people's Republic of China (hereinafter referred to as Company Law) came into force on March 1, 2014. It is of great significance to strengthen the protection of creditors' and minority shareholders' interests, to promote enterprises' social responsibility and to protect the legitimate rights and interests of workers and staff. As an external regulatory agency, tax authorities also play an active role in standardizing the operation of enterprises and promoting enterprises to fulfill their social responsibilities. The tax authorities shall require the enterprises to fulfill their tax obligations according to law, strengthen the application of the company's legal system in the course of tax enforcement, and prevent the shareholders of the company from taking advantage of their special status to infringe upon the tax interests, In order to protect the national tax interest from illegal infringement.
【作者单位】： 黑龙江省大庆市国家税务局;
【分类号】：D922.291.91
，
本文编号：2153297
[Abstract]:The present Company Law of the people's Republic of China (hereinafter referred to as Company Law) came into force on March 1, 2014. It is of great significance to strengthen the protection of creditors' and minority shareholders' interests, to promote enterprises' social responsibility and to protect the legitimate rights and interests of workers and staff. As an external regulatory agency, tax authorities also play an active role in standardizing the operation of enterprises and promoting enterprises to fulfill their social responsibilities. The tax authorities shall require the enterprises to fulfill their tax obligations according to law, strengthen the application of the company's legal system in the course of tax enforcement, and prevent the shareholders of the company from taking advantage of their special status to infringe upon the tax interests, In order to protect the national tax interest from illegal infringement.
【作者单位】： 黑龙江省大庆市国家税务局;
【分类号】：D922.291.91
，
本文编号：2153297
本文链接：https://www.wllwen.com/falvlunwen/jingjifalunwen/2153297.html
