Be aimed at " it is difficult to cancel " , duty Wu total bureau was made 2018 hair " 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) , came on stage again recently " 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) , deepen further " put a canal to take " , greater strength is solved " it is difficult to cancel " problem. Below, small make up tie policy, summary is cancelled about duty Wu, 7 points that you ought to know.
01
Point one: Must deal with cancel 3 kinds of case that register
(one) taxpayer happening is disbanded, go bankrupt, cancel and other state, stop duty to pay taxes lawfully, ought to be in to industrial and commercial administration other perhaps institution conducts scheme cancel before registering, hold closes certificate to register mechanism to declare to primary duty Wu deal with cancel duty Wu to register; not to need to be in according to the regulation other perhaps institution conducts scheme of industrial and commercial administration register those who register, ought to concern the day that mechanism is approved or declare ends to rise 15 days oneself inside, hold closes certificate to register mechanism to declare to primary duty Wu deal with cancel duty Wu to register.
(2) taxpayer changes because of abode, management place, involve change duty Wu to register mechanism, ought to be in to industrial and commercial administration application of other perhaps institution deals with mechanism to change or be cancelled before registering or before abode, management place is fluctuant, to primary duty Wu the mechanism that register is declared deal with cancel duty Wu to register, amount to the ground in the Xiangqian inside 30 days the tax authority declares conduction duty Wu to register.
(3) taxpayer is versed in commercial firm politics manages mechanism revoke business charter to perhaps be given by other institution cancel is registered, the sun that perhaps ought to be registered by cancel by revoke from business charter rises 15 days inside, to primary duty Wu the mechanism that register is declared deal with cancel duty Wu to register.
02
Point 2: Deal with cancel the beard before registering to handle knot matter
Taxpayer is being dealt with before cancelling duty Wu to register, ought to answer to tax authority settle pay taxes money, fine for delaying payment, amerce, wu of bill of hand in for cancellation, duty registers certificate and certificate of other tax Wu.
Remind: Already executed " 3 card syncretic, illuminate " the enterprise of the mode that register is dealt with cancel register, must be in charge of mechanism to declare clear tax to duty Wu first, fill in " clear duty declares a watch " , have clear duty by the tax authority and issue " clear duty proves " .
03
Point 3: " clear duty proves " dismiss two kinds of case that handle
Simple and easy to superintending a branch to apply for to the market the taxpayer that cancel, those who accord with one of following scenario, can avoid grant to deal with clear duty proof to the tax authority, apply for to deal with to market superintendency department directly cancel register.
(one) had not dealt with experience duty matters concerned;
(2) had dealt with experience duty matters concerned but did not get with bill, without owe tax (fine for delaying payment) reach amerce.
04
Point 4: Duty Wu cancels 3 kinds of case that handle immediately
(one) simple and easy to superintending a branch to apply for to the market those who cancel: Had not dealt with the taxpayer of experience duty matters concerned, 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) simple and easy to superintending a branch to apply for to the market cancel: Had dealt with experience duty matters concerned 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 " .
05
Point 5: "Acceptance is made " the look lacks conduction premise qualification
Apply for the taxpayer that cancels commonly to superintending a branch to the market: Not was in duty Wu to check status, without owe tax (fine for delaying payment) reach amerce, already special bill and duty charge value added tax of hand in for cancellation special device, and the taxpayer that accords with one of following scenario, optimize on-line service doing a form, adopt " acceptance is made " the look is short of deal with, namely: When taxpayer is dealing with duty Wu to cancel, if the data is not neat, can give commitment in its hind, the tax authority issues clear duty document immediately.
(one) the taxpayer that level of pay taxes credence is class A and B class;
(2) the M class taxpayer that charges a level of credence of parent company pay taxes to be class A;
(3) provincial people government introduces a talent or via the orgnaization such as provincial above guild the trade that maintain gets a soldier to just wait for the enterprise that establish;
(4) the fixed norm that did not bring into evaluation of level of pay taxes credence is individual and industrial and commercial door;
(5) did not achieve the taxpayer that the place collects since pay taxes of value added tax.
Remind: Taxpayer should fill by affirmatory time limit neat data does a form relevant item. Be like what did not fulfil commitment, the tax authority brings into legal representative, financial to its chief government of class of D of pay taxes credence.
06
Point 6: Conduct before cancelling two business simplify flow
(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.
07
Point 7: Deal with when cancelling, real name does duty taxpayer to avoid grant to provide 4 kinds of certificate, data
(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.
Policy basis
1." total bureau of national tax Wu about fulfilling " 3 card syncretic " the announcement that the system that register reforms " (2015 〕 of 〔 of tax total case 482)
2." 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)
3." total bureau of national tax Wu 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)
4. " taxation of People's Republic of China collects administrative method to carry out detailed rules "
