"Lan Shan district of city of Shandong province Linyi a trading company, charter does business before 3 months already by revoke of industrial and commercial bureau, do not have business, how revenue still searchs? " the announcement that receives a tax authority, the manager of the company is not be convinced very.
Likewise interrogative, still have fast of county of sunshine city Ju gallop production company of a trailer. This company is sold to do business by gantry crane of local The Ministry of Commerce and Industry 3 years ago charter did not deal with duty Wu to register however cancel, before paragraph time, company legal representative receives a country of tax office urge a newspaper to urge capture advice note.
We encounter such situation via regular meeting in the job: Because specific company did not make year item report or yearly check according to the requirement of door of The Ministry of Commerce and Industry, business charter by revoke, since had done not have business charter,these companies think, also need not declare pay taxes again. Actually, this is wrong, because of the enterprise cancel and charter by revoke it is two different ideas, once confuse sth with sth else, be in very easily imperceptible in err, violate compasses, produce a lot of taxation to violate a venture.
So, only of the change of one word cancel with revoke, there is how old difference after all on duty Wu processing, how should taxpayer discern again?
1. distinguishs a tax authority to had participated in an enterprise to cancel is to show the company disappears completely, corporate organization is stopped legally, it is the active behavior of the enterprise. According to " company law of People's Republic of China " relevant provision, the enterprise should be passed " establish liquidation group -- issue liquidation to report -- pay imposition and salary -- debt of manage clear creditor's rights -- duty Wu is cancelled -- industrial and commercial cancel -- the bank is cancelled " wait for a series of link ability to finish cancel. The enterprise is cancelled, want to be liquidated first, will answer the imposition of capture fills capture ends, again ordinal cancel duty Wu to register with industrial and commercial business charter, whole process, the tax authority participated in two among them link, also be on the program first at door of The Ministry of Commerce and Industry.
Usually, revoke is door of The Ministry of Commerce and Industry the administration of a kind of one-sided that makes to the enterprise punishs measure, just stopped the right of administration of the enterprise, the enterprise is passive, the tax authority is not participated in among them, do not have an influence to the experience duty right of the enterprise and obligation. If the enterprise handled business license, but refus does not deal with duty Wu to register card, the tax authority is to be able to submit to gantry crane of The Ministry of Commerce and Industry sells his to do business of charter.
See not hard, revoke is the step that door one-sided takes The Ministry of Commerce and Industry only normally, unless taxpayer did not fulfil corresponding taxation obligation, otherwise the tax authority is participated in rarely commonly among them.
2. should not continue clearly to fulfil experience duty obligation
The enterprise is done business by revoke after charter, although managed an activity to be restricted, but the corporate organization of the company still exists, still want to fulfil corresponding right and obligation, include to be declared actively among them cancel and continue the obligation that pay taxes declares.
According to introducing, the enterprise is done business by revoke after charter, the mechanism of primary duty Wu that register declares the introversion that should be in 15 days deal with cancel duty Wu to register. In the meantime, revoke hind, before cancelling, taxpayer undertakes corresponding pay taxes is declared on schedule even.
Taxpayer may ask, during this, want pay without imposition, how to do?
In fact, doing not have imposition to want pay is the situation that the enterprise often faces, for instance the enterprise is in during preparing to construct, be in duty-free during, during be in liquidation, or the enterprise undertook liquidating but did not end, because manage,be an enterprise even not ideal, be entered without pay revenue or accrual, below afore-mentioned circumstances, the industry won't produce tax payment possibly. But, taxpayer wants to make clear, regard an enterprise as a when manage daily main obligation, taxpayer no matter whether does the enterprise generate profit, whether duty wants capture, need to declare, this kind did not realize what imposition place undertakes to declare is 0 declare.
Those who want an attention is, 0 declaring is not to be not declared, both between must not draw equal-sign. 0 declaring is a kind of description that whether comes true to the imposition after the enterprise fulfills pay taxes to declare obligation, be not being declared is illegal act of a kind of revenue. The case that article begin mentions, because do not know this one policy,be, did not cancel duty Wu in time to register, did not declare on time again, just by the tax authority " search come " .
Nevertheless, the enterprise is fulfilled after cancelling an order normally, its corporate organization is stopped legally, the right, obligation will disappear subsequently, also need to fulfill pay taxes to declare obligation no longer.
3. notices those who handle a result is different
It is no matter cancelling still is revoke, the enterprise should fulfil obligation by relevant provision, otherwise the tax authority will give corresponding duty Wu processing.
To be being done business by revoke for the taxpayer of charter, need is in by revoke since day declare to the tax authority inside 15 days cancel duty Wu to register, exceed the time limit is not corrected or did not perform the business that declares obligation, the tax authority can send a person to be checked on the spot, check without issue what its fulfill duty to pay taxes to fall and cannot enforce, can be maintained to be blame is normal door, via fulfilling a regulation program hind can suspend its duty Wu registering certificate, bill to get those who buy book and bill to use. Because do not know policy,a lot of enterprises are, went up muddle-headedly of the tax authority " blacklist " .
It is normal that taxpayer is included to be not door more than 3 months, the tax authority can announce its duty Wu registers certificate invalidation, but enterprise should the imposition of pay still can be chased after to ask for.
Nevertheless, to the taxpayer that cancel, need to cancel only forward the tax authority submits relevant proof file and data, settle should pay taxes money, much retreat (avoid) imposition, fine for delaying payment and amerce, at the same time Wu of bill of hand in for cancellation, duty registers certificate and certificate of other tax Wu, cancel duty Wu to register formalities via can be being dealt with after tax authority approve. Actually real operation rises still is very trival!
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