Good news! Duty Wu cancelled a program to simplify again again again again! Continue to reduce everybody's workload! Will begin to apply July 1! Will rise on July 1, the enterprise is cancelled 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

Total bureau of Wu of 64 states tax saves 2019 〕 of 〔 of duty total hair each, municipality, municipality directly under the Central Government and plan sheet list city revenue, agency of the member that total bureau of national tax Wu is stationed in each district specially appointed, : of the each unit inside the bureau?   hesitating receives vomit  to unplug Duo beats ǚ to wring sword  accept to attack Qian of constant   spends fat of leave uncovered of basketry billabong    unplugs Lian is low?018 of blessing of paddle of tan of ぷ of La of engrave of equipment mother of  of Qian of beat up of amine of the  that become Yan farring away year - 2022) " (, 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: 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. (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, the taxpayer that reduces newspaper of certificate, data to send real to already was being executed name to do tax further, 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 total bureau of Wu of watch state tax on May 9, 2019 accessory:

Cancel a company to want when to notice to be in of 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 basis that the company cancels " 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 takes 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 cancel 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; The resolution that reports about affirming the company is liquidated about establishing the resolution of liquidation group 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 Wu of this 5 big tax notices before the proof is cancelled, 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. " 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 after =117/1.17*17%=17 cancels an amount 10 thousand yuan, remind: Do not have a deficit big! Cancel and think so awfully without everybody! Contrary, a lot of bosses still do not know, after the company is cancelled, having same thing still is very costly! That is brand! Somebody can ask, the company was cancelled, can brand still continue to use? Can you still make over sell fund? OK of course! Still remember once red those who appear half the sky is fast sow, "Sow quickly " but once held countrywide netizen,the user of the half of several is measured, see the hot rate at that time. Although the company is final suspend payment, liquidation was cancelled, but the value that sows this brand quickly also does not poor, perhaps can transfer the interest that acquires high specified number through loan. After a lot of bosses cancel the company likely to brand not be to take seriously very much, think to do not have what action, do not know to be able to be used even make over. After actually the company is cancelled, the brand that with company name application comes down has idea of two kinds of processing: 1, brand is made over before the company is cancelled, the brand of under one's name can choose to make over other company individual perhaps operator, but should remember taking photocopy of good electron archives, business charter and official seal, so that use as,move proves a condition. If cancel when had not decided attributive, can give by the belongings that when all partner of former company cancels liquidation with respect to the company, omits processing. If want to undertake cession to brand, can put forward brand to transfer application by the liquidation organization that accepts this company worth or branch. 2, if the company did not make over brand when cancel,brand is transferred, attributive to deciding, criterion the enterprise can pass jib to change label. Move of registered trade mark is to show brand is special because authority makes over the other particulars of a matter beyond to produce the case of move, because main body of trade mark right is eliminated,basically be by its afterwards suffers person afterwards to get trade mark right. The move of trade mark right is different from the cession of trade mark right, it is not bilateral law action, person be sufferringed by afterwards eliminates this one incident to cause it, want afterwards to get the move that the person expresses to accept trade mark right and fulfills formalities of move registered trade mark to be able to realize trade mark right to brand bureau only. Produce move to have commonly the following two kinds of circumstances: 1, the natural person that regards trade mark right as the person dies, by its heir accedes according to the concerned regulation of inheritance act its registered trade mark. 2, the business failure that regards trade mark right as the person or by amalgamative, annex, its trade mark right by be incorporated or the enterprise afterwards after annex suffers. The move of registered trade mark, the party that accepts move of this trade mark right ought to deal with trade mark right to change procedures to brand bureau by concerned proof file or legal copy clerk. Attention! ! ! After the company is cancelled, brand is made over, move period of efficacy is a year only! " trademark law carries out byelaw " regulation: The trademark registrant dies or stop, expire 1 year since the day that die or ends, this registered trade mark did not deal with jib formalities, anybody can apply for to cancel this registered trade mark to brand bureau. That is to say the deadline that what everybody should notice is time, must finish inside a year make over. What we do not imagine the value of a lot of brand, the value far outclass that we often say a registered trade mark not registered trade mark, because only registered trade mark just has legal beneficial result, the applicant enjoys special right! Often we also can see such-and-such brand was grabbed to note news, do not think to do not have a relation with oneself, this kind of thing can happen the likelihood to him body, brand grabs the case that record is to happen time and again really, still basically be the right because of our him ignored. So ah! Did not look down upon a company to cancel, science is very big inside this, after cancelling if can make over brand to answer this, that is extremely big favour, but if cancel before, duty Wu problem must handle good ~