对公司注销后被发现的偷逃税款应如何处理

A Study on Treatment towards Evasive and Outstanding Taxes Attached to Legally Dissolved Companies

对公司依法定程序注销后被发现的偷逃税款的追缴涉及《税收征管法》、《公司法》、《企业破产法》、《合同法》等相关法律的衔接,是税收执法中的一个"老大难"问题。本文从一个税务稽查案例出发,对公司依法定程序注销后被发现的偷逃税款或少缴税款是否应该追缴、如何追缴等问题进行探讨,并提出加强对上述偷逃税款管理的建议。

The recovery of evasive and outstanding taxes attached to legally dissolved companies is an intractable and long-standing issue in tax administration. The solution of this issue involves the interconnection among the Law on Tax Collection and Administration, the Company Law, the Law on Bankruptcy of Enterprises, the Contract Law and other relevant laws. Starting with a tax auditing case, this paper explores the above-mentioned issue by clarifying whether or not the evasive and outstanding taxes attached to legally dissolved companies should be recovered and how to recover them, and then puts forward some suggestions on enhancing tax administration.