See a company to defeat " it is difficult to cancel " obstruction, this second duty Wu cancels an order optimize unprecedented, allow lot 0 declare.
Civil | Head money gentleman is integrated
Last year in September, be aimed at an enterprise " it is difficult to cancel " problem, duty Wu total bureau ever had carried out clear duty to prove to avoid do, run a service namely, innovation is rolled out " acceptance is made " the look is short of deal with, simplify data and flow. (detailed sees duty always sends 〔 2018 〕 149 article)
As " put a canal to take " reform is advanced deep, get used to current new condition, to optimize battalion business environment further, be in just, duty Wu total bureau issues urgent announcement again (2019 〕 of 〔 of duty total hair 64 article) , new rule asks to be carried out at will rising on July 1, 2019.
Specific from expand to handle range namely, simplify conduction flow of the business before duty Wu is cancelled, reduce data newspaper to send 3 respects to roll out greater strength to optimize business tax Wu to cancel move, at the same time duty Wu is cancelled allow lot 0 declare.
Wu of 1. business tax " it is difficult to cancel " be in?
The relationship of creditor's rights debt to square field surface, once want to cancel, involve all sorts of corresponding writ, file and proof material necessarily. The program is multifarious, preparative material is complex, do not eliminate those who control a venture to think.
Simple for, the enterprise cancels need commonly ordinal course 5 main link: In the newspaper group of announcement → liquidation puts on record → duty Wu cancels → silver → of door of be on sale is industrial and commercial cancel. In cancelling flow, the most troublesome is duty Wu is cancelled, most trival and time-consuming the longest.
Even if falls in the simplest case, one is accorded with simple and easy the enterprise that cancels a requirement had not paid tax also never explain had gotten bill, should undertaking duty Wu is cancelled also is not an easy thing.
Because according to the regulation, once the enterprise registers a success to be about to begin to do pay taxes to declare, if do not have generation taxation, do with respect to every month 0 declare dutiable goods, until cancel that month. And feasibility condition is, the person that a lot of doing poineering work does not know this one regulation when registering a company, perhaps know to fail to press a month however 0 declare dutiable goods, when duty Wu is cancelled, application fills with respect to need declare.
According to the regulation before this, 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.
But in practice, the taxpayer that a few have not deal with experience duty matters concerned conducts clear duty actively to the tax authority, the requirement obtains clear duty document, caused particular worry to taxpayer.
2. expands to handle range namely, bring into government of credit D class
Serve to optimize pay taxes further, answer taxpayer to appeal to beg, this second duty Wu total bureau edits according to 149 article put forward two kinds of following case to settle way:
The first sets condition, 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;
The 2nd sets condition, 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 (include to did not do knot item to ask the newspaper sends) , can adopt " acceptance is made " the look is short of deal with, after its give commitment, issue clear duty document immediately.
E.g. , 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 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. goes bankrupt cancel after verification " owe to death " , but batch 0 declare
New rule asks, via the taxpayer of suspend payment of people court ruling, 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 " .
Meanwhile, 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 " .
But face the taxpayer that plans to cancel to apply for to unless run state normally,be solved, how does the tax authority simplify fill do declare formalities?
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 " , after classics taxpayer affirms, undertake batch handles:
1, during be not whack, value added tax, consumption tax is mixed relevant and add need those who do to fill declare all be 0 declare;
2, during be not whack month of enterprise income tax (season) spend prepay to need those who do to fill declare all be 0 declare, and nonexistent remedy situation of early days deficit.
Meanwhile, duty always emphasizes simplifying again cancel flow to reach reduce newspaper of certificate, data to send. Real to already was being executed name does the taxpayer of duty, avoid grant to provide the following certificate, data:
1, " 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) .
Can't help wanting to ask, it is difficult to cancel, why to still suggest the company must be cancelled? Can say, because be not managed for long,do not cancel again, from the angle of industrial and commercial bureau, can be included to manage business charter of unusual directory and revoke, partner needs to assume the responsibility that did not liquidate lawfully accordingly.
From the angle of revenue, although did not continue to manage, but the obligation that declares pay taxes still exists, exceed the time limit was not declared, besides can be fined, apply an enterprise to also can create an obstacle again in the future to legal person, partner.
