奂熹说税|有问题的平台电商主体注销后，历史责任能否规避？

Core Viewpoint - The article discusses the implications of tax responsibilities for e-commerce platforms that attempt to deregister to evade tax obligations, emphasizing that historical liabilities cannot be avoided even after deregistration [1][2][3]. Group 1: Tax Deregistration and Responsibilities - E-commerce platforms considering deregistration due to concerns over past tax declarations should be aware that historical responsibilities remain intact [1][2]. - The regulations state that if a company provides false information or uses fraudulent means to obtain deregistration, the authorities can revoke the deregistration [2]. - Tax authorities retain the right to demand tax compliance from companies that have been deregistered if they suspect tax evasion [2][3]. Group 2: Consequences of Historical Tax Liabilities - Companies that have been deregistered for years still face potential liabilities, as tax authorities can pursue outstanding debts on behalf of the state [3]. - Owners of sole proprietorships and partnerships are subject to unlimited joint liability for the company's debts, while limited liability companies may also face joint responsibility for tax obligations if deregistration was done maliciously [3]. - A case is cited where a deregistered company was found to have issued false invoices, leading to tax liabilities being imposed on the original investors based on their investment proportions [3]. Group 3: Risks of Premature Deregistration - Many e-commerce businesses are still attempting to deregister, but doing so during sensitive periods may raise suspicions of tax evasion among tax authorities [4]. - The lack of a reasonable commercial purpose for deregistration can lead to increased scrutiny and potential penalties from tax authorities [4].