【摘要】：現(xiàn)行《中華人民共和國公司法》(以下簡稱《公司法》)于2014年3月1日起正式施行。其修訂對于加強(qiáng)債權(quán)人和中小股東利益保護(hù)、促進(jìn)企業(yè)履行社會責(zé)任及保障職工合法權(quán)益具有重要意義。而作為企業(yè)外部監(jiān)管機(jī)構(gòu),稅務(wù)機(jī)關(guān)也在規(guī)范企業(yè)運(yùn)營、促進(jìn)企業(yè)履行社會責(zé)任方面發(fā)揮著積極作用。稅務(wù)機(jī)關(guān)應(yīng)依法要求企業(yè)履行納稅義務(wù),在稅收執(zhí)法過程中加強(qiáng)對公司法律制度的運(yùn)用,防范公司股東出現(xiàn)利用其特殊地位侵害稅收利益的行為,以保護(hù)國家稅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.
【作者單位】： 黑龍江省大慶市國家稅務(wù)局;
【分類號】：D922.291.91
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本文編號：2153297