由于公司注销的原因多种多样,一些企业是因合并、分立而注销;也有些企业因经营管理不善,宣告破产,等等;不管什么原因,企业在办理法人营业执照注销前,应提供相关法律规定如期如实办理税款清算,然后注销国地税《税务登记证》。因此,我们结合实际工作,将公司注销过程中涉及的税务会计问题进行归纳剖析并提出解决方案:一、公司注销中存在的主要涉税风险在公司注销过程中,应主要考虑两个方面的风险:一是公司在注销过程中未按税法规定对涉税事项进行处理造成 Due to a variety of reasons for the cancellation of the company, some companies are due to mergers and acquisitions, and write-off; some companies because of poor management, declared bankruptcy, and so on; for whatever reason, before the cancellation of corporate business license, should provide relevant laws Provisions on a timely manner for tax settlement, and then cancel the state tax “tax registration certificate.” Therefore, we combined with the actual work, the tax accounting issues involved in the process of cancellation of the company to summarize and propose solutions: First, the company tax cancellation of the major tax risks in the process of cancellation, should mainly consider two aspects of the risk : First, the company did not deal with the tax-related matters in accordance with the provisions of tax laws in the process of cancellation