摘要
商事登记具有创设、公示、积极和消极等效力,但商行为的外观作用使登记的创设效力减弱、公示效力受到公告制度的挑战,而推定法理的不同使用也使积极效力和消极效力的并存不再合理。我国登记制度将营业执照作为主体资格的取得标志,由此引发吊销营业执照的困惑。而登记机关的登记责任以及税务登记等问题同样有探究的价值。
In general, commercial registration has creative, public, positive and negative effects, but the appearance of commercial acts lessens the creative effect of registration, the public effect is challenged by publication system, and the different uses of theory also make the co-existence of positive and negative effects irrational. The registration system of China makes license be a symbol of obtaining legal status which leads to the perplexity of withdrawing license. What＇ s more, the problems of the liability of registration offices and the tax registration also are worth to study.
出处
《石家庄经济学院学报》
2007年第1期91-95,共5页
Journal of Shijiazhuang University of Economics
关键词
商事登记
营业执照
税务登记
commercial registration
withdraw license
tax registration
