所得税处理方法有哪些-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	所得税处理方法有哪些
释义	法律客观：《中华人民共和国税收征收管理法》第四十八条纳税人有合并、分立情形的，应当向税务机关报告，并依法缴清税款。纳税人合并时未缴清税款的，应当由合并后的纳税人继续履行未履行的纳税义务；纳税人分立时未缴清税款的，分立后的纳税人对未履行的纳税义务应当承担连带责任。
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