未办理股权变更登记的行为是否构成根本违约

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未办理股权变更登记的行为是否构成根本违约 - 北京代理记账

未办理股权变更登记的行为是否构成根本违约

2021-10-13上一篇： 2017年企业所得税汇算清缴疑难点汇总|下一篇：如何简单高效编制会计分录初学者必看

问：未办理过涉税事宜的纳税人，若需要取得清税文书的，如何办理税务注销？

答：根据149号文第一条规定，未办理过涉税事宜的纳税人若符合市场监管部门简易注销条件，可以直接向市场监管部门申请办理简易注销登记，免予到税务机关办理清税证明。实践中还有一些未办理过涉税事宜的纳税人主动到税务机关办理清税，要求取得清税文书。为进一步优化纳税服务，响应纳税人诉求，《通知》规定这类纳税人主动到税务机关清税的，税务机关即时出具清税文书。具体做法是，纳税人持加载统一社会信用代码的营业执照到注册地税务机关办理，税务机关即时出具清税文书。

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