公司企业清算是指公司企业因某种原因终止时,清理企业财产、收回债权、清偿债务并分配剩余资产的民事法律行为。公司企业清算按发生的原因可以分为解散清算、撤销清算和破产清算。由于破产清算《企业破产法》有专门的规定,文章主要讨论公司企业因解散和撤销而产生的清算所涉及的税收问题。 Corporate liquidation refers to the civil legal acts of liquidation of enterprise property, debt collection, debt repayment and distribution of residual assets when the company and enterprise terminate for some reason. According to the reasons for the occurrence of corporate liquidation can be divided into liquidation, liquidation and bankruptcy liquidation. As bankruptcy liquidation “Enterprise Bankruptcy Law,” there are specific provisions, the article focuses on corporate business due to the dissolution and revocation of the liquidation of the tax issues involved.