Research Of Income Tax For The Enterprise Liquidation

The law belongs to the category of the relations of production, it must meet the requirements of the development of the productive forces, and will have on the development of productive forces have a certain role. Legal development and social development of interactive and inclusive in the development of society as a whole being. Accession to the WTO, with the recent improvement in the level of economic openness and the deepening of reform, enterprises as the main micro-economic status in the national economy more and more important, establish, change or terminate the whole process by legislation and law theory of attention. As a result of the impact of the financial tsunami sweeping the global, enterprise bankruptcy, dissolution, reorganization the phenomenon gradually increased, and the liquidation of the enterprise from the tax administration has become increasingly prominent. The liquidation of the enterprise income tax legislation is not perfect, easy to produce understand the differences between both sides. Dispute this are analyzed from the point of view of both procedural and substantive, to identify the problems and propose appropriate suggestions for improvement to the liquidation of the enterprise income tax closing the legislative process, to the progressive realization of tax economic regulation and reallocation of resources. Only the "visible hand" from the main micro-economic "born" to "death" to fully play its due role, guide enterprises to the correct implementation of the investment, production and management decision-making, enhance the ability of enterprises to improve management activities, adjusting the industrial structure, so as to promote the sound development of the economy.In addition to the introduction and conclusion, this article is divided into four parts. The first part is the proceeds of liquidation of the enterprise tax analysis. The first part of the meaning of the clearing and settlement proceeds, the liquidation proceeds from the legal and economic aspects of the tax analysis; second part division of the main tax on corporate liquidation proceedings, from the liquidation of enterprises and liquidation of enterprises shareholders two levels described the existing legal provisions; the third part analyzes the main problems of the current liquidation of the enterprise income taxation legislation, including procedures on the issue of tax collection and the lack of specification on the entity’s many ills; the third part analyzes the problems targeted solutions and improve the measures and recommendations.