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14. (单选题) 甲厂系由乙公司和丙商场共同投资设立的食品生产企业。因经营情况变化，经投资双方协商，丙商场将其持有甲厂的全部股份转让给乙公司，并签订转让协议，于 2008 年 4 月 18 日向产权转移中心和工商行政部门办理了相关的登记手续。甲厂投资主体变化后，关于有关各方的税务登记，正确的做法是（    ）。

单选题
2021-09-01 16:48
A、 甲厂、乙公司和丙商场分别办理变更税务登记
B、 甲厂应办理变更税务登记，乙公司和丙商场不要需要办理任何税务登记手续
C、 甲厂应先办注销税务登记，再办设立税务登记；乙公司和丙商场分别办理变更税务登记
D、 甲厂应先办注销税务登记，再办设立税务登记；乙公司和丙商场不需要办理任何税务登记手续
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正确答案
B
试题解析
标签： 青书学堂 平顶山学院 会计学 纳税筹划
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