Research on the Tax Arrears Collection System in Simple Deregistration of Enterprises
Addressing the issue of tax arrears collection from enterprises undergoing simple deregistration at the leg-islative level can be guided by Japan's legal provisions concerning secondary taxpayers.This involves clearly defi-ning the responsible parties and the scope of their liability,determining the type of responsibility based on relevant factors,opting for direct collection by tax authorities,and improving the relief system to balance the state's tax in-terests with the legitimate rights and interests of secondary taxpayers.
万方数据
维普
