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江门财政扎实推进代理记账机构审批改革 - 北京代理记账

江门财政扎实推进代理记账机构审批改革

2021-10-04上一篇 : |下一篇 :

近日,江门市工商行政管理局发出公示,拟吊销43家企业营业执照。据了解,43家恩平企业因不办理税务登记,并在税务机关责令限期内不改正,被工商行政管理部门做出行政处罚。

根据《中华人民共和国税收征收管理办法》第六十条第二款,“纳税人不办理税务登记的,由税务机关责令限期更改;逾期不改正的,经税务机关提请,由工商行政管理机关吊销其营业执照”的规定,工商行政管理局按规吊销43家企业营业执照。

被吊销营业执照的企业,应当停止经营活动,并依法组织清算。在清算结束之日起30日内,由清算组织向江门市工商行政管理局申请办理注销登记。

【撰文】张泳渝

【作者】 张泳渝