企业吸收合并注销流程？-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	企业吸收合并注销流程？
释义	律师分析： 1、企业合并的工商部门或其他政府部门的批准文件、企业全部资产和负债的计税基础以及评估机构出具的资产评估报告、企业债务处理或归属情况说明、主管税务机关要求提供的其他资料证明。【法律依据】：《中华人民共和国企业所得税法》第五十三条企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。企业依法清算时，应当以清算期间作为一个纳税年度。
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