The company is cancelled, not be it is OK to close of everything is just fine, return drag in to handle an issue to Wu of a lot of industrial and commercial, duty among them, did not handle good, but that is met " the influence is lifelong " ! Today, small intelligent arranged a few duty Wu issues that cancel need attention about the company, the hope is right deep-set " the company cancels lair " bosses are helped somewhat!
1, duty Wu is cancelled, appropriate is early should not be late!
Generally speaking, if the enterprise is him,did not want to work, announce actively to disband, go bankrupt, of cancel, in material ought to prepare to deal with duty Wu to cancel when the decision is cancelled, go dealing with in the ability after Wu of the duty that finish is cancelled industrial and commercial cancel.
If be " passive " cancel, already was versed in business chance involves revoke business license for instance, or be be given cancel by other institution those who register, need to be in 15 days inside, conduction duty Wu is cancelled.
2, country land tax condominium door, income tax is cancelled finally!
The enterprise belongs to condominium of tax of country, land door, because this should cancel a country respectively,duty is mixed land tax. The principle is: First goods service tax, hind income tax.
That is to say, if your income tax is in country duty, if your income tax is in the ground,should cancel land tax; first duty, cancel a country first duty. (Tax of 2018 states land is amalgamative nevertheless after the meeting need not both sides ran)
3, do not have Zhang of record a demerit, had not signed up for the company of duty, arrived to want to cancel when, all must fill!
According to " taxation ask forring provides a way " : "Pay taxes support of the people withholds obligor to must fulfill duty to pay taxes lawfully imposition of the acting perhaps capture that buckle era, acting capture receiving era is compulsory, by the regulation conduction duty Wu is registered, pay taxes is declared, establish account, keep account correctly, the newspaper sends financial accounting forms for reporting statistics and other concerned pay taxes or the data that deduct tax, accept the supervisory inspection of the tax authority. Accept the supervisory inspection of the tax authority..
"Like taxpayer, withhold obligor not to deal with duty Wu to register according to the regulation, pay taxes or solution capture imposition are declared, perhaps do not mix according to formulary setting, custodial account book proof of chalk it up, perhaps be not printed according to the regulation and use bill, and do not send financial accounting to tax authority newspaper according to the regulation system, forms for reporting statistics and other concerned pay taxes or the data that deduct tax, all attribute action of violate the rules and regulations of average tax Wu. All attribute action of violate the rules and regulations of average tax Wu..
If connect Zhang to be done not have originally, have to begin from filling Zhang, and be register from the company manage began to fill that day, if have,answer ratal arises, so belong to owe tax, want filling capture imposition, fine for delaying payment.
4, the duty Wu liquidation before cancelling
" law of enterprise income tax of People's Republic of China " fiftieth 5: "The enterprise is in those who stop management activity among year, ought to manage termination day actually to rise 60 days oneself inside, deal with to the tax authority current enterprise income tax collects pay calculating Qing Dynasty. The enterprise ought to be being dealt with cancel before registering, with respect to its liquidation earning is declared to the tax authority and lawfully pay enterprise income tax. With respect to its liquidation earning is declared to the tax authority and lawfully pay enterprise income tax..
If you once had dealt with exit to retreat (avoid) duty puts on record, so before cancel, the office of service doing tax that wants director state tax deals with exit drawback liquidation, the small categories of taxes such as capture stamp duty fills even in the meantime.
5, hand in for cancellation prevents bogus duty to charge equipment and bill, before cancelling, pay taxes of final first phase is declared
When duty Wu is cancelled, should fill in " tax of bill of value added tax controls a system special device is cancelled release registration form " , on the belt " bill is gotten buy book " , the bill that already was opened and did not open, the duty that prevent bogus controls device (golden duty dish or duty accuses dish of) .
6, of the experience tax data such as Zhang book save
After Wu of the duty that finish is cancelled, still a bit want special attention: The ten million of experience tax data such as Zhang book should have been saved!
" taxation ask forring provides a way " the 29th: Proof of proof of Zhang book, charge to an account, forms for reporting statistics, duty paid proof, bill, exit and data of other experience tax ought to save 10 years.
Although your company had been cancelled, but you and the client before may have,be bill did not leave, investigate client company to bureau of time state tax, may want to look to already cancelled the Zhang book of the company jointly, so cannot privately destroy by melting or burning.
Above is the company cancels the commonner problem in the process, in be operated actually, may encounter all sorts of other problems, greeting tiring-room leaves a message seek advice from intelligent account, small intelligent will solve in time for you.
