公司已经注销后还需承担税务责任吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	公司已经注销后还需承担税务责任吗
释义	在企业注销后，税务责任这一债权成立要件中缺少了债务人，税务责任本身就无法产生了，自然不存在对注销的企业再有税务责任的情况了。公司注销是指当一个公司宣告破产，被其它公司收购、规定的营业期限届满不续、或公司内部解散等情形时，公司需要到登记机关申请注销，终止公司法人资格的过程
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