The last month! Of enterprise of portfolio company, corpse " doomsday " be about! 2017 countrywide day all the new company that register amounts to sixteen thousand six hundred.
In " the people does poineering work, millions of people innovates " in calling sound, a lot of people join poineering main force in. Small make up believe, this part person does poineering work is one antrum absolute sincerity completely, going straight towards broad perspective and come. We call the company that these people establish " regular corporation " . Still have quite big proportional company, held water a few years to also was not managed, also did not cancel, can a general designation is " portfolio company " .
In these boss hands have several companies probably, and the purpose that they open a firm is multifarious: Somebody is for bill of buy in and sell at a profit, somebody is for social security hang lean, somebody is to enter be stationed in the platform below the line on the line, somebody is for application of convenient intellectual property...
Say none exaggeratively, still have the last month! These " portfolio company " wedding day wants in the end immediately! Already deficit of stop production, half stop production, in successive years, endowment not of pay a debt in kind or by labour " corpse enterprise " also greeted " doomsday " !
One, social security collects Wu of put under duty
This year on August 20, medical treatment of healthy committee, country ensures sanitation of ministry of social security of resource of total bureau of national tax Wu, Ministry of finance, manpower, country bureau combination holds social insurance premium and blame tax income to ask for tubal duty to delimit turn the job arouses deploy video conference.
The conference points out, the Party Central Committee, the State Council makes great and decision-making deploy, social insurance premium and blame taxation delimit into the duty that ask for a canal turn to duty Wu branch.
Social insurance premium and taxation of the first batch of blame should be finished to delimit into the duty that ask for a canal pass on accepts the job before December 10 this year, unite by duty Wu branch since January 1, 2019 collect each society insurance premium and go ahead of the rest to delimit the blame taxation that turn is entered.
2, the last month! Social security is expended not pursue and wipe out
Back-to-back, general office of department of manpower resource social security issued urgent announcement on September 21!
The announcement says, the Party Central Committee is insurance premium of cost of made will primary endowment insurance, primary medical treatment, unemployed insurance premium hands in each society such as insurance premium to consolidate expropriation decision by duty Wu branch, just impose the change of main body, did not adjust active company insurance cost to impose policy.
Organization of forbidden proper motion owes cost to undertake centralized clear capture to business history. Current, still assume company insurance cost to ask for capture and Qing Dynasty to owe the area of function duty, want reliable processing good history to owe cost issue, forbidden proper motion owes cost to undertake centralized clear capture to business history. Had begun those who center clear capture, want to be corrected instantly, and appropriate does good succeeding activity.
Policy message is already special and clear! The net sends the message of duty Wu pursue and wipe out, before January 1, 2019 nonexistent! Be nonexistent! Be nonexistent! But! After January 1, 2019, undoubted " portfolio company " , " corpse enterprise " doomsday will come!
3, the enterprise cancels flow to simplify, but cannot cancel at will
Cancel the announcement of the program about optimizing Wu of conduction business tax further
1, execute clear duty to prove to avoid run a service (these two kinds of enterprises can be cancelled directly! )
(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
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. Inform to be carried out since October 1, 2018 oneself originally.
4, the enterprise cannot be cancelled at will
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 relevant flow that cancels a company and note to everybody today so:
(1) , 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.
Small finally make up if manage no less than going to,warn each company, must cancel, a lot of people play " petty trick " do not open a firm, also do not cancel a company, abandonment choice lets its emerge of itself and perish of itself, this is very unwise!
