Congratulationed accountant person! Duty Wu cancels an order double simplified! Tax total bureau declares the state: The data is not neat also can cancel directly! Continue to reduce fiscal workload! Will begin to apply July 1!
Duty Wu total bureau just informs!
Will rise on July 1, the enterprise cancels flow to simplify again!
Total bureau of national tax Wu about deepening " put a canal to take " reform
Greater strength advances the announcement that optimizes duty Wu to cancel conduction program to work
2019 〕 of 〔 of duty total hair 64
Each province, municipality, municipality directly under the Central Government and plan sheet list total bureau of national tax Wu city revenue, agency of the member that total bureau of national tax Wu is stationed in each district specially appointed,
Execute the law to optimize duty Wu further means, improve environment of taxation battalion business, basis " system of countrywide duty Wu is deepened " put a canal to take " reform program of 5 years of works (2018 - 2022) " (2018 〕 of 〔 of duty total hair 199) , in fulfil " the announcement that total bureau of national tax Wu cancels an order about optimizing Wu of conduction business tax further " (2018 〕 of 〔 of duty total hair 149, the following abbreviation " announcement " ) on the foundation of the requirement, advance with respect to greater strength now optimize duty Wu to cancel conduction program to inform as follows about item:
One, expand to handle range namely further
(one) accord with " announcement " case of the first the first regulation, had not dealt with the taxpayer of experience duty matters concerned namely, conduct clear duty actively to the tax authority, the tax authority can issue clear duty document immediately according to the business license that taxpayer provides.
(2) accord with " announcement " case of the first the 2nd regulation, had dealt with experience duty matters concerned namely but did not get with bill, without owe tax (fine for delaying payment) the taxpayer that reachs amerce, conduct clear duty actively to the tax authority, the data is complete, the tax authority issues clear duty document immediately; The data is not neat, can adopt " acceptance is made " the look is short of deal with, after its give commitment, issue clear duty document immediately.
(3) the taxpayer of suspend payment of ruling of classics people court, courtyard of the civil code that hold a person is terminative go bankrupt the program rules the book applies for duty Wu to cancel to the tax authority, the tax authority issues clear duty document immediately, according to concerned regulation cancel after verification " owe to death " .
2, simplify further the business before duty Wu is cancelled conducts technological process
(one) be in before be not whack taxpayer to be cancelled in conduction duty Wu, need to unless,be solved first whack, fill do pay taxes to declare formalities. Accord with the following case, the tax authority can be printed corresponding categories of taxes and additional " batch 0 declare affirm a watch " (see accessory) , after classics taxpayer affirms, undertake batch handles:
During 1. is not whack, value added tax, consumption tax is mixed relevant and add need those who do to fill declare all be 0 those who declare;
During 2. is not whack month of enterprise income tax (season) spend prepay to need those who do to fill declare all be 0 declare, and nonexistent those who remedy situation of early days deficit.
(2) before taxpayer deals with duty Wu to cancel, need not claim the termination of to the tax authority " entrust the agreement that deduct a money " application. After the tax authority does knot duty Wu to cancel, entrust the agreement that deduct a money to be stopped automatically.
3, reduce newspaper of certificate, data to send further
Real to already was being executed name does the taxpayer of duty, avoid grant to provide the following certificate, data:
(one) " duty Wu registers card " (deputy) this, " temporarily duty Wu registers card " (deputy) this mixing " bill is gotten with book " ;
(2) business charter of revoke of market supervisory management department decides original (Xerox) ;
(3) file of give an official of ranking administrator department or original of resolution of board of directors (Xerox) ;
(4) the project is finishing proof, check and accept the relevant file original such as the proof (Xerox) .
Greater strength is advanced optimize duty Wu to cancel conduction order, it is to be carried out further fulfil the Party Central Committee, the State Council about deepening " put a canal to take " the reform, significant move that optimizes requirement of battalion business environment. Each district tax authority wants to take seriously highly, had caught fulfil, the program that sets strictly according to law, administrative regulations asks to handle relevant matter with this announcement.
Inform to be carried out since July 1, 2019 oneself originally.
Accessory: Batch 0 declare affirm a watch
Total bureau of national tax Wu
On May 9, 2019
Still did not understand?
The government is unscrambled came!
The near future, duty Wu total bureau was released " about deepening " put a canal to take " reform greater strength to advance the announcement that optimizes duty Wu to cancel conduction program to work " (duty always sends 〔 2019 〕 64) (the following abbreviation " announcement " ) . Unscramble as follows now: (issue of partial focal point is as follows)
. . . .
3, the taxpayer that had not dealt with experience duty matters concerned, if need those who obtain clear duty document, how to deal with duty Wu to cancel?
According to 149 article the first sets, if the taxpayer that had not dealt with experience duty matters concerned accords with the market to superintend a branch simple and easy cancel a requirement, can apply for to deal with to market superintendency department directly simple and easy cancel register, avoid grant to deal with clear duty proof to the tax authority. The taxpayer that there still is a few to had not dealt with experience duty matters concerned in practice conducts clear duty actively to the tax authority, the requirement obtains clear duty document. Serve to optimize pay taxes further, answer taxpayer to appeal to beg, " announcement " stipulate this kind of taxpayer arrives actively of tax authority clear duty, the tax authority issues clear duty document immediately. Particular way is, the business patent that taxpayer holds to load to integrate social credence code arrives register the ground the tax authority is dealt with, the tax authority issues clear duty document immediately.
4, had dealt with experience duty matters concerned, but how to get the taxpayer that has used bill to deal with duty Wu to cancel?
It is owe tax to notting have (fine for delaying payment) reach the taxpayer with amerce, complete data, the tax authority issues clear duty document immediately.
2 be owe tax to notting have (fine for delaying payment) reach amerce, data is not neat (the material that includes to did not do knot item to ask the newspaper sends is not neat) , can adopt " acceptance is made " the look is short of deal with. For example, the material of financial forms for reporting statistics that taxpayer need newspaper sends, pay taxes declares a data, much capture imposition needs to refer return data of much capture imposition to wait, if taxpayer cannot provide these data in time but those who be badly in need of clear duty writ, can give commitment first, the tax authority issues clear duty document immediately, taxpayer should fill by affirmatory time limit neat data does a form relevant item. Taxpayer is like what did not fulfil commitment, according to 149 article provision, the tax authority brings into legal representative, financial to its chief government of class of D of pay taxes credence.
3 it is to accord with the market to superintend a branch simple and easy the taxpayer that cancels a requirement, also can press 149 article provision, apply for to deal with to market superintendency department directly simple and easy cancel register, avoid grant to deal with clear duty proof to the tax authority.
5, had dealt with experience duty matters concerned, and how to get the taxpayer that has used bill to deal with duty Wu to cancel?
Conduction duty Wu cancels this kind of taxpayer to still be carried out by existing regulation. Among them, accord with 149 article the taxpayer of the 2nd rated condition, can enjoy duty Wu to cancel run a service namely.
6, how does the taxpayer that goes bankrupt lawfully deal with duty Wu to cancel?
What this kind of taxpayer can hold people court to issue is terminative go bankrupt order ruling book applies for to deal with duty Wu to cancel to the tax authority, the tax authority issues clear duty document immediately. Still exist to taxpayer owe tax, the tax authority undertakes according to the regulation " owe to death " processing of cancel after verification.
7, unless the taxpayer application solution that plans to cancel runs state normally, how does the tax authority simplify fill do declare formalities?
Do duty efficiency to rise, to be not production was not begun to manage the activity, taxpayer that does not have relevant duty to pay taxes during whack, " announcement " raised lot 0 declare relevant provision. Particular way is, the tax authority is printed " batch 0 declare affirm a watch " , after taxpayer affirms, to relevant duty (cost) kind have lot 0 declare processing. Batch 0 declare involved relevant tax (cost) kind specific include: Month of enterprise income tax (season) spend prepay to declare, value added tax and consumption tax and relevant surtax (cost) .
8, before taxpayer deals with duty Wu to cancel, "Entrust the agreement that deduct a money " how to stop?
Before conduction duty Wu is cancelled, taxpayer need not be claimed the termination of to the tax authority " entrust the agreement that deduct a money " application, after the tax authority does knot duty Wu to cancel, the system is stopped automatically " entrust the agreement that deduct a money " .
9, " announcement " what newspaper to reduce to send a material?
" announcement " the taxpayer that does tax to already executing fact name, simplified further the newspaper of relevant certificate, data sends a demand, include:
1. " duty Wu registers card " (deputy) this, " temporarily duty Wu registers card " (deputy) this mixing " bill is gotten with book " .
Business charter of revoke of 2. market supervisory management department decides original (imprint formerly) .
File of give an official of department of 3. superior director or original of resolution of board of directors (Xerox) .
4. project is finishing proof, check and accept the relevant file original such as the proof (Xerox) .
10, " announcement " from when to begin to carry out?
" announcement " apply from July 1, 2019.
So, how does the enterprise cancel this after all to operate now? Listen to become known to tell slowly.
Cancelled the relevant flow of the company 2019
Suggest to collect!
In the government give aid to policy falls, industrial and commercial register flow more and more simplification, new the company that create is increasing also, but also a lot of enterprises manage no less than going to, end up with nothing definite, sum up the relevant flow that cancels a company and note to everybody today:
One, the requirement that the company cancels
1, company by lawfully suspend payment;
2, at the expiration of one's term of office of business deadline of company rules provision is other perhaps disband main content to appear;
3, the company is disbanded because of amalgamative, schism;
4, the company is instructed to shut lawfully.
2, the legal basis that the company cancels
Basis " company law of People's Republic of China " the 184th, the 185th, the 186th, the 187th, the 188th, the 189th regulation, cancel a company lawfully after following measure organizations liquidate according to, just can deal with cancel register, announcement stops a company.
1, establish liquidation group lawfully;
2, announcement informs creditor declares creditor's rights, undertake registering to creditor's rights lawfully;
3, liquidation group take-overs company, develop liquidation work;
4, liquidation group clears in the round detailed list of work out balance sheet and company worth, belongings;
5, liquidation group makes liquidation plan, sign up for partner plenary meeting of meeting, shareholder or people court affirms;
6, according to partner plenary meeting of meeting, shareholder or the liquidation plan that people court confirms allocates company worth;
7, report of the liquidation that make, newspaper partner plenary meeting of meeting, shareholder or after people court affirms, application cancels a company to register, announcement company is stopped.
3, the company is cancelled first after duty Wu industrial and commercial
Conduct the business that cancel to revenue, cent unites business charter of social credence code to did not get to load (blame take a taxpayer) and already got to load to unite business charter of social credence code (take a taxpayer) two kinds of taxpayer.
Blame take a taxpayer: Must take pay taxes Wu to register card carbon, taking official seal to arrive fill in form
Take a taxpayer: Take the original of good job charter, photocopy, taking official seal to fill in form.
1, have bill of cash on hand (contain all bill) taxpayer, untapped bill becomes invalid in needing system of preexistence make out an invoice, carry become invalid bill arrives old hand in for cancellation of bill window check; If bill has filled commencement to use entirely, also need to arrive first old bill of bill window check.
2, use gold duty dish or duty accuses dish after taxpayer is operating on one measure, need copies duty (that month data) , fill in next " cancel an enterprise to prevent bogus duty to accuse equipment registration form " ,
3, integrated window is cancelled after declaring dutiable goods, taxpayer need cancels golden tax to information center dish or duty accuses dish.
4, after above measure is operated, all sorts of tables that the need before preparation is cancelled fills in are simple, fill in after ending, deal with to integrated window:
(one) value added tax declares a watch:
1, SOHO: Fill in " pay taxes of value added tax declares a watch (miniature taxpayer is applicable) "
Fill in a form and submit it to the leadership explains: The quarter already declared on fill in only of this quarter declare a watch can; Quarterly undeclared needs to fill in on on quarter and of this quarter declare a watch.
2, the SOHO is general taxpayer: Fill in " pay taxes of value added tax declares a watch (average taxpayer is applicable) "
Fill in a form and submit it to the leadership explains: Month already declared on fill in only of this month declare a watch can; Month undeclared needs to fill in on on month and of this month declare a watch.
3, miniature taxpayer enterprise: Fill in " pay taxes of value added tax declares a watch (miniature taxpayer is applicable) "
Fill in a form and submit it to the leadership explains: The quarter already declared on fill in only of this quarter declare a watch can; Quarterly undeclared needs to fill in on on quarter and of this quarter declare a watch;
4, average taxpayer enterprise: Fill in " pay taxes of value added tax declares a watch (average taxpayer is applicable) "
Fill in a form and submit it to the leadership explains: Month already declared on fill in only of this month declare a watch can; Month undeclared needs to fill in on on month and of this month declare a watch.
(2) enterprise income tax declares a watch
4, special clew:
Handle the unit that cancels flow not completely, answer to be declared in pay taxes of on the rails of director tax authority. If the enterprise exists to did not handle knot matter below, must handle in time end, cannot do a knot smoothly to cancel clear duty flow otherwise
(1) existence was not declared, the information that owe tax;
(2) taxpayer exists not the bill with old test;
(3) half-baked land value added tax liquidates taxpayer of land value added tax;
(4) half-baked enterprise income tax liquidates taxpayer of enterprise income tax;
(5) existence did not recall exit is retreated (avoid) duty puts on record;
(6) existence much capture (include prepay, should retreat did not retreat) imposition;
(7) existence did not written guarantee the taxation bill card of the newspaper;
(8) existence items for inspection is registered not cancel after verification;
(9) existence is other should written guarantee did not written guarantee item.
Duty Wu is dealt with after ending, take duty Wu to issue " after cancelling duty Wu advice note " arrive industrial and commercial, go industrial and commercial company announcement should be cancelled in the newspaper before dealing with (go again after 45 days completely in the newspaper commonly industrial and commercial deal with cancel register)
1, to industrial and commercial fill in first cancel register
2, fill in again cancel put on record: The company puts on record registration form:
3, partner is met resolution; Liquidate the resolution of the group about holding water, liquidate the resolution of the report about affirming a company
4, press announcement original
5, photocopy of id card of liquidation panel member
6, business charter carbon original and photocopy
7, land tax cancels the country proof
Cancel premise to wake!
Problem of Wu of this 5 big tax, must have handled ahead of schedule!
1, stamp duty is to cancel consult a project surely
Stamp duty serves as a small categories of taxes, be in at ordinary times everybody is not had in the eye exist very feeling! When the enterprise is cancelled, it can let you taste the consequence that ignores it.
The major contract since the enterprise holds water, all can undertake stamp duty examine and verify, solid control capital, capital fair indigestion, business Zhang book, rent, contract of purchase and sale is examination key!
Before cancelling, microscope, should fill fill rapidly!
2, individual income tax also is a hole
When some company is cancelled, because the company holds water earlier, the company registers capital 1 million after registering went out with the name of boss loan.
Wealth tax [2003]158 date regulation:
Individual investor invests an enterprise from its (the individual is solely invested except of enterprise, partnership business) loan, after cease of this tax year both neither remands, did not use what production manages at the enterprise again, the loan that its did not remand can regard an enterprise as to allocate to the bonus of individual investor, according to " gains of accrual, dividend, bonus " project plan imposes individual income tax. According to " gains of accrual, dividend, bonus " project plan imposes individual income tax..
Accordingly, this enterprise needs filling capture duty: 100*20%=20 10 thousand yuan.
Other and receivable section must be checked well before cancelling! ! !
3, Zhang face goods in stock should pay tax!
Enterprise of the taxpayer like some, trade approves hair trade, 2017 the end of the year, did not want to manage, prepare to cancel. But Zhang face still has 100 thousand yuan goods in stock, market price (do not contain tax) it is 120 thousand yuan. How be handled on duty Wu?
Average taxpayer stops production to manage, deal with cancel duty Wu to register, want to deal with average taxpayer to cancel first, if still have the goods in stock that have not sells, can allocate partner or investor, as call in contributively or the allocation of profit.
" value added tax is temporary byelaw carries out detailed rules " regulation:
"Will produce oneself, the partner of goods cent admeasure that entrust treatment or buys or investor " belong to inspect sell behavior together.
Should according to 120 thousand affirm annul, when cancelling, need 12*17%=2.04 of pay value added tax 10 thousand yuan.
4, how is Zhang face inventory more than objective inventory to handle?
Normally, 10 there are 9 enterprises to be put in this kind of problem in cancelling an enterprise! Where does goods go? Be income of the fail to report sth after commodity is sold for certain!
E.g. , when A company is cancelled, there is 100 thousand yuan goods in stock on Zhang face, market price (do not contain tax) it is 120 thousand yuan, but actually, whats were done not have inside storehouse! Centrosphere of tax deal with concrete matters relating to work checks discovery this kind of circumstance, press gently inspect will handle with the sale, weigh a filling capture fine for delaying payment to wait! If press,inspect sell processing together, criterion A company needs according to formulary pay: 120 thousand *17%=2.04 10 thousand yuan.
5, is inventory really bad do how?
Become some company that food sells, when cancel, 1.17 million yuan of company storehouse (contain tax) because food manages not to be pooh-poohed, expired, bill already attestation is touched buckle.
Although on Zhang face these 1.17 million yuan really a minute of money notted worth, but run way according to value added tax, because manage not to be pooh-poohed to cause a loss, income was done to touch before buckle must income turns piece.
Income turns an amount =117/1.17*17%=17 10 thousand yuan
Policy of these a few years of countries is better and better, give aid to small and medium sized business develops energetically, encourage the masses actively also to do poineering work, a few this years so a lot of people are beginning to register a company, the development that has a lot of companies is more and more flourishing also, also many poineering companies close down stop to manage, become known must warn those companies that run no longer: Once be not managed,cancel as soon as possible please.
Small company is not cancelled be fined by tax bureau 3.8 million!
Cancel company new rule to decide furnace, industrial and commercial share implementation information with duty Wu!
According to industrial and commercial message of total bureau website, industrial and commercial total bureau, duty Wu total bureau was released recently " the announcement that be shared about reinforcing message and superintends jointly " . Announcement requirement pushs a company in coordination simple and easy cancel the reform that register, build be superintended in coordination and information shares a mechanism, this will make the enterprise is cancelled register more simple and easy.
The murder case that because cancel,causes together, the course of a thing that produces before a few years is such:
XX pattern limited company changes because of the industry, add a boss to also have other industry, so the decision was managed no longer. Company boss says with respect to accountant following Han, cancel this company, the company is too much and troubled!
Han accountant heart thinks, it is difficult that everybody says to cancel, I can be ripe door familiar route, a few did to have experience before, should be very successful!
Then, will cancel a data to give tax bureau looks, the goods in stock in the balance sheet, still have goods of raw material, inventory many yuan 830. The member that duty Wu is in charge of only does not have phonate, say, your this data still has a place not neat, pass a few days to be brought together together!
Passed a few days, check of abrupt duty Wu came a few people, say to want to see goods in stock where be. Han accountant is confused at that time, still have what goods in stock, that number is the empty Zhang that hang!
This leaves the report to the superior after accomplishing a task that do not have a law, be forced to say, be before the problem of historical Zhang hangs Zhang, actually goods in stock was done not have, when I enter office such ah, not clear!
Personnel of duty Wu check is battle-scarred, won't be fooled to go so for certain,
Run to storeroom to look personally after all, do not have goods in stock really. But discovery has a piece of old desk inside storeroom, tax bureau check pulled open desk drawer in the past look, give a major issue! ! !
Zhang of storehouse discrepancy library is in completely that, still be handmade, stick above full dirt!
Han accountant within an inch of faints instantly! ! ! This can be the company inside 5 years' realest objective Zhang! Tax bureau check is bringing that attractive smile, you know!
Result how appearance? Accountant of boss, Han is planted through N relation, each just try hard to communicate, final result is:
8.3 million yuan of income turn piece, pay the value added tax of 17% ! ! Still have surtax! ! !
Extra fine for delaying payment together, handed in 2.2 million yuan! ! Adscititious amerce 1.6 million yuan!
Aggregate 3.8 million! ! ! ! ! Other issues, did not say!
The boss cried, pitiful Han accountant is to worked to be not protected for certain then, show a person directly. . . . . . . The salary last month did not want.
Because cancel the murder case that cause,be really! !
Accordingly, become known warns each accountant and boss:
Cancel flow to simplify now, time shortens! If the company does not have business, had stopped to manage remember must be being cancelled before it is too late, must not because cancel laborious do not cancel with respect to the choice, that can resemble the question only accumulate bigger more like snowball! Be sure to keep in mind!
