Policy of these a few years of countries is better and better, give aid to small and medium sized business develops energetically, encourage the masses actively also to do poineering work, a few this years so a lot of people are beginning to register a company, the development that has a lot of companies is more and more flourishing also, also many poineering companies close down stop to manage, must warn those companies that run no longer: Once be not managed,cancel as soon as possible please.
Cancelled business side to give new policy again!
Total bureau of national tax Wu cancels the announcement of the program about optimizing Wu of conduction business tax further
2018 〕 of 〔 of duty total hair 149
Each province, municipality, municipality directly under the Central Government and plan sheet list total bureau of national tax Wu city revenue, agency of the member that total bureau of national tax Wu is stationed in each district specially appointed:
Fulfil the Party Central Committee, the State Council to be carried out deep about optimizing battalion business environment, deepen " put a canal to take " reform requirement, optimize Wu of conduction business tax to cancel an order further, inform as follows with respect to concerned item now:
One, execute clear duty to prove to avoid run a service
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.
2, optimize duty Wu to cancel run a service namely
Apply for the taxpayer that cancels commonly to superintending a branch to the market, when the tax authority is dealing with duty Wu to cancel for its, fulfil further in a limited time regulation doing a form. 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, 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.
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.
3, simplify duty Wu cancels conduction material and flow
(one) simplify data. Real to already was being executed name does the taxpayer of duty, avoid grant to offer duty Wu to register certificate and individual identity document.
(2) open special window. In service doing tax hall setting cancels business to serve the window technically, increase amount of specialized service window in time according to the circumstance.
(3) offer " formula type " service. Item of the buy before integrated duty Wu is cancelled, execute " one window is accepted, interior is on the move, in a limited time do knot, window to go out " " formula type " service mode.
(4) aggrandizement " head ask system of job responsibility " and " one-time inform " . When taxpayer deals with duty Wu to cancel to office of service doing tax, the duty Wu personnel that recieves first should be in charge of asking clear case, divisional item and complex degree, classify the matter that issues need to deal with to inform a book, had done communicate and coach the job.
(5) optimize in-house work flow and hillock duty allocate. Deal with those who cancel business to involve much item to taxpayer, want innovation work way, brief optimize flow, hillock duty, implementation linkage, in a limited time processing.
4, working requirement
(one) improve knowledge, fulfil quickly
Optimize Wu of conduction business tax to cancel an order further, it is to fulfil the Party Central Committee, the State Council actively about optimizing battalion business environment, deepen " put a canal to take " the significant move that reforms a requirement. Various tax authority should improve knowledge, comprehend its deeply principal port. In the meantime, also should regain consciousness realise, duty Wu is cancelled is the last link that taxation collects management, the issue involves national revenue security. Below the state that opens the experience duty such as bill of value added tax to violate a case to be sent high in current theory especially, should prevent illegal element to get system chance, cause revenue prediction of a person's luck in a given year.
Various tax authority should is in charge of total by main leader, union clutchs actually make executive plan, refine measure method, clear responsibility divides the work, puissant and harmonious advance, ensure the announcement asks can rapid and orderly be born.
(2) strengthen groom, extensive conduct propaganda
Various tax authority should strengthen pair of staff members, especially the special vocational training that a gleam of manages duty staff, ensure relevant personnel knows the concrete step of reform in the round, flow of adroitness control work and conduction requirement.
Various tax authority wants cogent the conduct propaganda that strengthens pair of taxpayer coachs, wait for much channel, much angle to begin through office of school of duty Wu website, taxpayer, service doing tax unscramble and conduct propaganda coachs, respond to taxpayer and social care, ensure taxpayer enjoys reform bonus.
(3) dog ask effect, aggrandizement superintend and director guides
Various tax authority should take a variety of forms, to basic level reform fulfils a circumstance to undertake superintend. Should sum up innovation experience in time or offer rationalize proposal, report duty Wu total bureau in time.
Duty Wu total bureau will reform measure to fulfil a circumstance to undertake superintend superintend and director guides to each district tax authority, do duty actually to taxpayer to experience undertake visitting observe publicly and investigate privately of survey, organization, bring into the result performance test. Fulfil not do one's best, taxpayer to reflect intense problem to the job, once check, will depend on lawfully compasses the duty that investigates relevant leader and personnel.
Inform to be carried out since October 1, 2018 oneself originally.
Total bureau of national tax Wu
On September 18, 2018
In 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 new regulation that registers a company and the relevant content that cancel a company to everybody today so. The company that does not run does not cancel consequence will very serious!
Business information is superintended jointly
A few days ago, industrial and commercial total bureau, duty Wu total bureau is released " the announcement that be shared about reinforcing message and superintends jointly " . Announcement requirement pushs a company in coordination simple and easy cancel the reform that register, build be superintended in coordination and information shares a mechanism, this will make the enterprise is cancelled register more simple and easy.
What kind of company just allows to be cancelled
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 that the company cancels:
Basis " 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.
What to cancel a company to need to notice?
One, cancel company flow more complex and trival
Industrial and commercial bureau puts on record first → in the newspaper → cancels bureau of tax of social security → to apply for to cancel → industrial and commercial bureau to hand over cancel data → code to cancel → bank
Whole cancelling company flow to come down is commonly 5 control to 7 months, the branch cancels time to be 4-5 lunar left and right sides. If the company appears a few serious problems, should cost ability of a year of time to cancel even.
2, cancel do not do procedure, beard data is complete
The time that cancels a company heads for tax bureau, industrial and commercial bureau, bank respectively, if do not know the Xiaobai of flow to deal with, reckon the frequency that runs back and forth will be more, wasteful time is more also.
Additional, need liquidates a company all Zhang this, proof, financial forms for reporting statistics, upload duty Wu forms for reporting statistics, if Wu does not have the Zhang before the enterprise to arrange or was not done, still need to fill so all ready. Next, tax bureau still can check a company all duty Wu problems, look to whether have pay taxes unusual the case that perhaps takes money of dodge a tax.
3, the circumstance of pay tax evaded that cancel perhaps fines more
Because the company went a few problems to just be cancelled,average company is cancelled often is, but when cancelling, also meet fish a few problems. For instance: The rent bill of the enterprise left, whether to still manage over, the renting contract of the enterprise cannot be found, before a few years the taxation on the low side of the enterprise waits a circumstance a moment. The procedures that cancel should increase again, charge nature should increase again. Why do this cancel a company to return noble cause than registering a company namely.
4, if you are disrelished,cancel a trouble, do not cancel, your company will by industrial and commercial revoke, and cancelling the distinction with revoke is:
Cancel: It is to show the enterprise that accords with statutory requirement passes Xiang Yuan to register mechanism to apply for, qualification of the main body after clearing an order through the regulation is eliminated. The company disappears completely, corporate organization is stopped legally, all employee demobilization, the money of all banks calls in, liability of all creditor's rights ends. Cancelling is legal action, also be the final and only result that a company stops to manage.
Revoke: It is to because lawbreaking code or administration set,point to an enterprise, industrial and commercial service stops his compulsively to manage mobile action. Before be cancelled after revoke, the company still exists, assume corresponding creditor's rights liability even, must not begin management professional work nevertheless.
By the consequence of revoke company
The company is cancelled expensive bother again, flat did not cancel, let company run its course! Must not ignite to be burned oneself! Let company run its course, the company can have credit spot, consequence is very serious.
Want the legal person delegate that the company involves, partner only, conduct following businesses later, can get of relevant limitation:
1, blacklist of industrial and commercial bureau, cannot handle a firm forever (any news that take job of delegate of your partner, legal person, inspect) .
2, legal person delegate cannot get endowment insurance.
3, legal person delegate cannot borrow money buy room, immigrant.
4, cannot open a country duty, land tax cannot do duty Wu to register, involve the information of meeting announcement business that owes tax. If involve,have owe tax payment, legal entity delegate can be prevented to leave the country, cannot take plane and Gao Tie.
5, do not declare dutiable goods for a long time, bill can be locked up machine.
6, do not declare dutiable goods for a long time, revenue may come to check.
7, net of industrial and commercial credence is entered manage unusual directory, all apply business to be restricted entirely external.
8, bring into we sincere letter system, should accept restriction more very much later.
One, enlarge the information that register to gather range
Industrial and commercial total bureau will edit standard of writ of the company application that register, the link that register is registered to increase in the enterprise " business accounting means " " from trade number " collect content twice. The door should press each district The Ministry of Commerce and Industry industrial and commercial the requirement of total bureau, online on, relevant information increases to collect a function in the system of the company below the line that register, begin information to collect the job, update a line in time to go up, the paper quality that offers below the line and electronic edition handle affairs form. Industrial and commercial the identity information that total bureau will accelerate construction whole nation to unite runs a system, the door should have done each district The Ministry of Commerce and Industry to join.
Duty Wu branch is shared through information get the industrial and commercial information that register, repeat no longer collect. The enterprise registers information happening to change, register item to industrial and commercial change, duty Wu branch reminds an enterprise to deal with change in time to register to door of The Ministry of Commerce and Industry, to duty Wu change registers item, duty Wu branch should be answered pass door of The Ministry of Commerce and Industry. Door of The Ministry of Commerce and Industry wants to be received in time, the after the event in be being used at the thing is superintended
2, do item of good experience duty to deal with in coordination remind
Door of The Ministry of Commerce and Industry is registered in the enterprise experience duty item extends to inform a book to the enterprise when registering (say to inform a book below) , remind an enterprise to deal with experience duty matters concerned in time to duty Wu branch. Industrial and commercial to arriving handle affairs the hall registers the business that register, door of The Ministry of Commerce and Industry will inform a book to extend directly enterprise; Turn the company that means registers to passing whole journey electron, door of The Ministry of Commerce and Industry will inform book content to load to be in the relevant interface that register, be read for the enterprise and download.
Door of The Ministry of Commerce and Industry fills journalistic circles face in business information the setting is simple and easy the download module that cancels affirmatory book, be in an enterprise simple and easy before cancelling announcement, install the clew of business clear tax.
3, push a company in coordination simple and easy cancel the reform that register
Door of The Ministry of Commerce and Industry is released in the enterprise simple and easy cancel a weekday since announcement inside, draft the enterprise to apply for simple and easy cancel the information that register to share the data interface between platform of commutative platform, government affairs information, branch through provincial and unified credit information (information of a general designation shares commutative platform) push give duty Wu the department (specific mode can save door of The Ministry of Commerce and Industry and duty Wu by each.
The enterprise can be since morrow of announcement period at the expiration of one's term of office 30 days of indrawn and industrial and commercial branches put forward simple and easy cancel application, or cancel is simple and easy cancel announcement. What put forward to the enterprise is simple and easy cancel application, door of The Ministry of Commerce and Industry is made inside 3 weekday whether allow is simple and easy the decision that cancel. Non-standard to filling in because of affirmatory book character, form enterprise, door of The Ministry of Commerce and Industry gives after the enterprise makes good omissions accept its simple and easy cancel application. Oneself morrow of announcement period at the expiration of one's term of office rises, make to door of The Ministry of Commerce and Industry whether allow is simple and easy the day that cancels a decision or the business is own cancel is simple and easy the day that cancels announcement stops, divide outside should using up unexhausted obligation, the enterprise must not hold business charter to deal with bill to get with etc matters concerned of relevant experience duty. Door of The Ministry of Commerce and Industry ought to seasonable the enterprise simple and easy cancel.
Duty Wu branch is shared through information get door of The Ministry of Commerce and Industry to push sectional company to draft application simple and easy after cancelling the information that register, should mix according to formulary program requirement, system of information of inquiry duty Wu checks the situation of relevant experience tax of the enterprise, to be the taxpayer of the following case via inquiring the system shows, duty Wu branch not demur: It is the taxpayer that had not dealt with experience duty matters concerned, 2 it is to had dealt with experience duty matters concerned but had not gotten bill, did not owe duty and not other the taxpayer that did not handle knot matter, 3 it is to be in of announcement period at the expiration of one's term of office already did bill of knot hand in for cancellation, settle to answer a few days ago the taxpayer of the clear duty formalities such as pay taxes money. To still having the business that did not do matter of knot experience duty, duty Wu branch is in morrow of announcement period at the expiration of one's term of office to demur of industrial and commercial branch.
Door of The Ministry of Commerce and Industry and duty Wu branch according to simple and easy cancel technical program to carry out simple and easy cancel the reform that register relevant job, do good system development to upgrade perfect.
4, build be superintended in coordination and information shares a mechanism
Wu of each district duty, industrial and commercial branch wants to cooperate closely, build bill of perfect value added tax explain get wait to superintend a mechanism in coordination. Duty Wu branch should make full use of industrial and commercial share information to undertake taxation the risk is analysed and be answered, violate the taxation of taxpayer " blacklist " wait for information to share door of The Ministry of Commerce and Industry, apply by duty Wu, industrial and commercial branch combination is superintended.
Branch of Wu of industrial and commercial, duty wants each district to build perfect information actively to share pair of Zhang mechanisms, increase real to sharing the nucleus of information strength, undertake data quality compares bisect analyse regularly, solve information in time to share not complete, forbid, not seasonable problem. The data problem that in sharing a process to information, appears should be reported in time and coordinate solution definitely. Branch of Wu of industrial and commercial, duty cannot carry each district the data interface between the branch shares the information that register repeatedly continuously, also ought to coordinate a government sector actively, according to industrial and commercial the requirement of total bureau, duty Wu total bureau, make sure the information that register transmits quality and efficiency.
Accordingly, small make up warn each boss:
It is not easy to cancel a company, must not be acted as agent to cheat by low, also do not hear cancel charge taller or cancel time to grow to choose to be not cancelled, that can resemble the question only accumulate bigger more like snowball!
