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两部委:清理连续两年未纳税的僵尸企业

来源: 南方日报网络版     时间: 2018年10月24日 08:46:08
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(  人)(民)(网)(北)(京)(6月)(13日)(电)(据)(工)(商)(管)(理)(总)(局)(消)(息)(,长)(期)(停)(业)(未)(经)(营)(企)(业)(过)(多)(,挤)(占)(了)(社)(会)(资)(源)(,增)(加)(了)(行)(政)(成)(本)(,导)(致)(企)(业)(数)(据)(失)(真)(,不)(利)(于)(政)(府)(掌)(握)(地)(方)(经)(济)(实)(际)(情)(况)(,影)(响)(政)(府)(客)(观)(科)(学)(决)(策)(。为)(深)(化)(商)(事)(制)(度)(改)(革)(,落)(实)(“宽)(进)(严)(管)(”工)(作)(要)(求)(,维)(护)(良)(好)(市)(场)(秩)(序)(,加)(快)(建)(立)(“僵)(尸)(企)(业)(”强)(制)(退)(出)(机)(制)(,督)(促)(企)(业)(履)(行)(法)(定)(义)(务)(,工)(商)(总)(局)(、税)(务)(总)(局)(今)(日)(下)(发)(《关)(于)(清)(理)(长)(期)(停)(业)(未)(经)(营)(企)(业)(工)(作)(有)(关)(问)(题)(的)(通)(知)(》,决)(定)(在)(全)(国)(范)(围)(内)(清)(理)(长)(期)(停)(业)(未)(经)(营)(企)(业)(,通)(过)(清)(理)(工)(作)(,唤)(醒)(一)(批)(,规)(范)(一)(批)(,吊)(销)(一)(批)(,引)(导)(企)(业)(守)(法)(诚)(信)(经)(营)(,净)(化)(市)(场)(环)(境)(。  通)(知)(明)(确)(,清)(理)(工)(作)(的)(对)(象)(是)(连)(续)(两)(个)(年)(度)(未)(依)(法)(报)(送)(年)(度)(报)(告)(且)(未)(进)(行)(纳)(税)(申)(报)(的)(企)(业)(,工)(商)(部)(门)(通)(过)(发)(布)(通)(知)(公)(告)(、到)(登)(记)(的)(住)(所)(或)(经)(营)(场)(所)(现)(场)(检)(查)(等)(方)(式)(,逐)(一)(核)(实)(情)(况)(,依)(法)(开)(展)(清)(理)(工)(作)(。清)(理)(的)(方)(式)(包)(括)(督)(促)(补)(报)(年)(度)(报)(告)(、纳)(税)(申)(报)(、变)(更)(企)(业)(登)(记)(事)(项)(、吊)(销)(营)(业)(执)(照)(等)(。对)(于)(被)(列)(入)(清)(理)(范)(围)(的)(企)(业)(,在)(核)(实)(情)(况)(的)(基)(础)(上)(,分)(类)(规)(范)(处)(理)(:一)(是)(对)(于)(通)(过)(登)(记)(的)(住)(所)(或)(经)(营)(场)(所)(能)(够)(取)(得)(联)(系)(的)(企)(业)(,要)(督)(促)(其)(及)(时)(履)(行)(法)(定)(义)(务)(。二)(是)(清)(理)(对)(象)(存)(在)(已)(办)(理)(清)(算)(备)(案)(或)(已)(进)(入)(破)(产)(程)(序)(等)(情)(形)(的)(,可)(以)(从)(清)(理)(范)(围)(中)(剔)(除)(。三)(是)(对)(于)(长)(期)(未)(开)(展)(经)(营)(活)(动)(、经)(现)(场)(检)(查)(在)(其)(登)(记)(的)(住)(所)(或)(经)(营)(场)(所)(无)(法)(取)(得)(联)(系)(,且)(连)(续)(两)(年)(未)(报)(税)(的)(公)(司)(,工)(商)(部)(门)(可)(依)(法)(吊)(销)(其)(营)(业)(执)(照)(。  通)(知)(指)(出)(,各)(地)(工)(商)(、税)(务)(部)(门)(将)(通)(过)(网)(络)(专)(线)(、电)(子)(政)(务)(平)(台)(等)(多)(种)(方)(式)(,建)(立)(企)(业)(登)(记)(备)(案)(、股)(权)(变)(动)(、失)(联)(企)(业)(、未)(报)(税)(企)(业)(等)(信)(息)(交)(换)(机)(制)(。工)(商)(部)(门)(将)(税)(务)(机)(关)(提)(供)(的)(非)(正)(常)(户)(信)(息)(中)(符)(合)(列)(入)(经)(营)(异)(常)(名)(录)(条)(件)(的)(相)(关)(企)(业)(予)(以)(公)(示)(,税)(务)(部)(门)(通)(过)(工)(商)(部)(门)(提)(供)(的)(企)(业)(年)(报)(等)(相)(关)(信)(息)(查)(找)(系)(统)(内)(非)(正)(常)(状)(态)(但)(尚)(在)(经)(营)(的)(企)(业)(。  通)(知)(指)(出)(,在)(吊)(销)(营)(业)(执)(照)(的)(行)(政)(处)(罚)(决)(定)(作)(出)(前)(,相)(关)(企)(业)(重)(新)(办)(理)(涉)(税)(事)(宜)(的)(,经)(税)(务)(部)(门)(通)(知)(,或)(者)(重)(新)(办)(理)(工)(商)(变)(更)(登)(记)(、年)(报)(事)(宜)(的)(,工)(商)(部)(门)(终)(止)(相)(应)(的)(行)(政)(处)(罚)(程)(序)(。
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