One, the flow that the enterprise cancels liquidation
2, clear debt of asset, creditor's rights
1, duty Wu regulation
The core that the enterprise cancels duty Wu to handle is liquidation belongings (asset) processing. " law of enterprise income tax " regulation, before the rest belongings allocation gives shareholder, the enterprise wants to liquidate earning pay enterprise income tax. So, no matter whether the asset during the enterprise is liquidated is actual deal with, uniform inspect change together now, confirm appreciation or loss. Confirm liquidation link, the appreciation of company assets or loss should press his alterable present price is worth or evenhanded value has consideration. During liquidation, the company manages actually when asset according to trade normally the income that the price gains can regard his as evenhanded value. Do not have the asset that deals with actually to liquidating a company, should show value to affirm recessive assets goes changeably according to its show profit and loss.
2, accountant business accounting
When the enterprise cancels liquidation, want to install: "Liquidation cost and " liquidate increase and decrease " two basic account, the business accounting content of these two account is as follows:
(1) liquidate charge: Use at the each cost cost during enterprise of special business accounting is liquidated. Its content includes: The other liquidation fee that must pay in charge of the pay pay that clears orgnaization member, announcement, advisory charge and office fare, litigation expenses and liquidation process. These charge from inside existing belongings preferential pay. "Liquidate charge " the each liquidation cost during account debit registers liquidation; When liquidation ends, produce its the specified number entirely the debit that the credit side from this account turns to liquidate increase and decrease, this account does not have remaining sum.
(2) liquidate increase and decrease: Belong to increase and decrease kind account, each profit that during enterprise of special business accounting is liquidated, realizes and loss. "Liquidate increase and decrease " the liquidation proceeds of the credit report enterprise of account, earnings of heavy estimate of the property investory profit that its content includes to liquidate medium happening, belongings, belongings changes showing profit and the debt that cannot repay; The debit of this account reflects the liquidation loss of the enterprise, the property that its content includes liquidation happening dish deficient, include loss property, change the creditor's rights that estrangement showing decrease cannot call in; Period end remaining sum may be in possibly also in credit side debit, turn remaining sum to did not assign profit account again. When liquidation ends, this account does not have remaining sum.
Case: Grand amount to a company to hold water at was in some county 2008, average taxpayer, advocate sale of battalion rolled steel, cement. Register capital 1 million yuan, among them A company is contributive 600 thousand yuan, occupy than 60% , b individual is contributive 400 thousand yuan, occupy than 40% . On April 30, 2018, according to company rules, shareholder meeting decides to be not being managed, the company will establish liquidation group on May 1, liquidation ends that month. End on April 30, 2018, asset of enterprise Zhang face is indebted the situation is as follows: (unit: 10 thousand yuan)
Liquidate the asset share of day of balance sheet
Those who liquidate day of balance sheet is indebted reach share of possessory rights and interests
Remarks:
1, sell cement of rolled steel of goods in stock, obtain do not contain taxation to enter 1.55 million yuan;
2, sell freight car, obtain money paid for something purchased or received for something sold 180 thousand yuan, pay value added tax 3500 yuan, realization one hundred and seventy-six thousand five hundred yuan;
3, sell the house with 1.5 million yuan, this building is belonged to buy outside 8 years January, and store bill;
4, will handle Zhang money 1 million yuan, other due pays 120 thousand yuan entirely, short-term loan pay off 700 thousand yuan, odd 100 thousand yuan no longer pay off;
5, receivable Zhang money calls in 30 thousand yuan, the others dies suddenly 20 thousand yuan because of debtor cannot call in, affirm bad Zhang;
6, pay liquidation personnel salary 8000 yuan, business receives fee 2000 yuan.
The enterprise will be cancelled 18 years in May, 1-4 month was 2018 manage normally period, the company profit that runs the 1-4 month that declare normally - 100 thousand yuan, without other pay taxes tone adds an item, the enterprise is applicable the tax rate of 15% .
Liquidate processing of period Zhang Wu:
(1) sells rolled steel cement
Borrow: Bank deposit 181.35
Borrow: Liquidate increase and decrease 155
Should hand in duty to expend - should pay value added tax (output tax) 26.35
At the same time carry forward cost:
Borrow: Liquidate increase and decrease 150
Borrow: Inventory goods 150
(2) sell freight car:
Borrow: Bank deposit 18
Liquidate increase and decrease 17.35
Borrow: Fixed assets - van 35
Should hand in duty to expend - should pay value added tax (simple and easy plan duty) 0.35
Pay imposition:
Borrow: Should hand in duty to expend - should pay value added tax (simple and easy plan duty) 0.35
Borrow: Bank deposit 0.35
(3) sell a house
Sell a building answer = of accept value added tax (150-100) / (1+5% ) *5%=2.38 10 thousand yuan.
Should accept surtax =2.38* (5%+3%+2% ) =0.24 10 thousand yuan
Borrow: Bank deposit 150
Borrow: Fixed assets 80
Liquidate increase and decrease 67.38
Should hand in duty to expend - should pay value added tax (simple and easy plan duty) 2.38
Should hand in duty to expend - city building duty and add 0.24
Pay imposition:
Borrow: Should hand in duty to expend - should pay value added tax (simple and easy plan duty) 2.38
Should hand in duty to expend - city building duty and add 0.24
Borrow: Bank deposit 2.62
(4) pay off debt
Borrow: Handle Zhang money 100
Other due - individual 12
Short-term loan 80
Borrow: Bank deposit 182
Liquidate increase and decrease 10
(5) call in debt
Borrow: Bank deposit 3
Liquidate increase and decrease 2
Borrow: Receivable Zhang money 5
(6) pay liquidation salary and fee
Borrow: Liquidate charge 1
Borrow: Bank deposit 1
(7) liquidation expense transfers to liquidate increase and decrease
Borrow: Liquidate increase and decrease 1
Borrow: Liquidate charge 1
(8) liquidation increase and decrease turns to did not distribute profit
Borrow: Liquidate increase and decrease 62.03
Borrow: Profit allocation- - did not distribute profit 62.03
3, the processing of enterprise liquidation income tax
1, duty Wu regulation
The total assets of the enterprise shows value changeably or trade the price, cost of the plan tax base of deduction asset, liquidation, relevant duty is expended, add the increase and decrease of debt pay off remaining sum after, to liquidate earning. The income tax processing that the enterprise liquidates includes the following content:
(1) total assets all should is worth by alterable present price or trade the price, affirm asset makes over earning or loss;
(2) affirm creditor's rights clears, the earning of debt pay off or loss;
(3) the change manages business accounting principle continuously, undertake handling to be carried beforehand or treating the cost of booth property;
(4) offset loss lawfully, liquidate earning certainly;
(5) calculate and pay liquidates income tax;
(6) affirmatory but to partner distributive the rest belongings, deal with dividend to wait.
The computational formula that liquidates earning is as follows:
The total assets that liquidates earning = company shows value changeably or trade the price - the plan tax base of asset - liquidation cost - relevant duty is expended + increase and decrease of debt pay off - make up for spend deficit with the year before last year
Among them, the plan tax base of debt of = of increase and decrease of debt pay off - the amount of actual pay off of debt. Plus is accrual, negative number is a loss.
The relevant duty that relevant tax cost is an enterprise to happen in liquidating a process is expended, do not include a company year owes tax before.
Grand amount to a company to liquidate earning =346-325-1-0.24+ (192-182) - 10=19.76 10 thousand yuan
Should =19.76*25%=4.94 of accept income tax 10 thousand yuan
2, Zhang Wu processing
Borrow: Profit allocation 4.94
Borrow: Should hand in duty to expend - should pay income tax (liquidation) 4.94
Pay imposition:
Borrow: Should hand in duty to expend - should pay income tax (liquidation) 4.94
Borrow: Bank deposit 4.94
4, calculate and allocate of enterprise liquidation belongings
1, duty Wu regulation
The alterable present price of total assets is worth the enterprise or trade price deduction liquidates charge, expenses of insurance of the worker's salary, society and legal compensation gold, settle liquidation income tax, year owes the tax payment such as duty before, debt of pay off company, it is OK to be calculated by the regulation to asset of possessory distributive the rest.
By the amount of the surplus capital that the partner of liquidation company shares, be equivalent to was not being allocated by liquidation company accumulative total among them profit and accumulative total surplus are public share of share scale calculative is held by this partner place in accumulating, should think truly dividend income; The remaining sum after income of dividend of surplus capital deduction, exceed or invest the part of cost under partner, answer to think the investment of partner makes over earning or loss truly.
The alterable present price of total assets is worth enterprise of surplus capital = or trade the price - liquidate charge - the worker's salary - social insurance premium is used - legal filling indemnity - liquidation taxes and add - liquidation income tax - year is owed before
(1) computation
Grand amount to =346-1-0.24-4.94-182=157.82 of company odd assets 10 thousand yuan
Grand amount to company accumulative total to did not allocate profit =8+62.03-4.94=65.09 10 thousand yuan
Grand amount to company odd assets the remaining sum =157.82-65.09=92.73 after subtractive dividend income 10 thousand yuan
(2) allocate
Partner of ① legal person - A company
=157.82*60%-65.09*60%=55.64 of shareholder dividend income 10 thousand yuan
Partner investment makes over loss =157.82*60%-55.64-60=-20.94 10 thousand yuan
B of ② individual shareholder
=157.82*40%-65.09*40%=37.09 of individual dividend income 10 thousand yuan
Individual investment makes over loss =157.82*40%-37.09-40=-13.96 10 thousand yuan
By allocate dividend plan to ask for =37.09*20%=7.42 of individual income tax 10 thousand yuan
2, Zhang Wu processing
Borrow: Solid control capital - A company 60
- B 40
Profit allocation 65.09
Borrow: Bank deposit 157.67
Should hand in duty to expend - individual income tax (the acting capture that buckle era) 7.42
Pay imposition:
Borrow: Should hand in duty to expend - individual income tax (the acting capture that buckle era) 7.42
Borrow: Bank deposit 7.42
5, liquidate those who declare a watch to fill in
