Duty Wu cancelled flow to be optimized again!

Recently, duty always is sent [2019]64 sign language allots, undertook complement and be perfectinged to the partial content of 149 article, business tax Wu is optimized to cancel item on older rate, include the following 3 respects: Enlarge duty Wu to cancel handle range namely, simplify conduction flow of the business before duty Wu is cancelled, reduce data newspaper to send.

These 3 kinds of taxpayer can do clear duty proof namely:

1, the taxpayer that 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) the taxpayer that reachs amerce;

3, the taxpayer of suspend payment of ruling of classics people court, what 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.

One, 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?

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.

2, had dealt with experience duty matters concerned, but how to get the taxpayer that has used bill to deal with duty Wu to cancel?

1, 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, 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, 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.

3, had dealt with experience duty matters concerned, and how to get the taxpayer that has used bill to deal with duty Wu to cancel?

Check status to not was in duty Wu, without owe tax (fine for delaying payment) reach amerce, already value added tax of hand in for cancellation is special bill and duty control special device, and the taxpayer that accords with one of following scenario:

1, 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.

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.

4, 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.

Real to already was being executed name does the taxpayer of duty, data of 4 kinds of certificate can avoid offer:

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) .