Tax declaration of individual industrial and commercial households with two certificates in one
Application conditions
Individual industrial and commercial households that have implemented the "two-in-one" registration mode should first declare tax payment to the tax authorities before applying to the market supervision and management department for cancellation of registration. After the tax payment is completed, the tax authorities shall issue a tax payment certificate to the taxpayer, and the taxpayer shall go through the cancellation formalities at the original registration authority with the tax payment certificate.
In any of the following circumstances, a taxpayer shall apply to the tax authorities for tax payment or cancellation of tax registration. Specifically including:
1. Due to dissolution, bankruptcy, cancellation and other circumstances, the tax payment obligation is terminated according to law.
2. In accordance with the provisions, it is not necessary to cancel the registration with the market supervision and administration organ or other organs, but it is approved by the relevant authorities or terminated (including bankruptcy ruled by the people's court).
3. The business license is revoked by the market supervision and administration organ or the registration is cancelled by other organs.
4 because of the change of domicile and business premises, involving the change of the tax registration authority.
5. The resident representative office of a foreign enterprise terminates its business activities before the expiration of the resident period.
6. Overseas enterprises contract construction, installation, assembly, exploration projects and provide labor services in People's Republic of China (PRC), and leave China after the project is completed.
7. Non-domestic registered resident enterprises have been confirmed to terminate their resident status in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Basic information
Legal settlement period
The tax cancellation of general VAT taxpayers is completed within 10 working days; The tax cancellation of small-scale VAT taxpayers and other taxpayers shall be completed within 5 working days. In the process of verification and inspection, the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, etc., and the processing time limit is suspended.
Time limit for commitment completion
The tax cancellation of general VAT taxpayers is completed within 10 working days; The tax cancellation of small-scale VAT taxpayers and other taxpayers shall be completed within 5 working days. In the process of verification and inspection, the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, etc., and the processing time limit is suspended.
Do you accept it online?
be
Online processing mode
I've been doing it online
Scope of comprehensive office
no
Do you support self-service terminal processing?
no
charging standards
be free of charge
Is it a "contactless" service?
be
Set the foundation
1. Article 16 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.
"People's Republic of China (PRC) tax collection and management law" detailed rules for the implementation of article fifteenth.
Article 15 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other reasons, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.
Where a taxpayer changes the tax registration authority due to the change of its domicile or business premises, it shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs, or before changing its domicile or business premises, and report to the local tax authority for cancellation of tax registration within 30 days.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
Chapter 5 of the Measures for the Administration of Tax Registration (promulgated by Order No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and revised by Order No.36, No.44 and No.48 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).
Online processing flow
Log on to the homepage of Shanxi Electronic Taxation Bureau-I want to do tax-cancel the advance package-complete the tax payment-cancel the tax registration package-complete the cancellation.
Handling place
1. Through the website of Shanxi Electronic Taxation Bureau ().
2. Through the Tax Service Office (office), the specific location and website address can be inquired from the "Tax Service" column of the websites of tax bureaus of all provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans) (the specific address is:/nsfw/BSDT/SX-11400);
I suggest that you give priority to the "non-contact" tax business of the electronic tax bureau.
Processing organization
Competent tax authorities
charging standards
be free of charge
Processing time
The specific processing time can be inquired through the column of tax map (the specific address is:/nsfw/bsdt/sx-11400).
The tax cancellation of general VAT taxpayers is completed within 10 working days; The tax cancellation of small-scale VAT taxpayers and other taxpayers shall be completed within 5 working days. In the process of verification and inspection, the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, and suspend the processing time limit.
Contact number
The telephone number of the competent tax authorities can be found in the column of "tax map" (the specific address is:/nsfw/bsdt/sx-11400).
Matters needing attention in handling
1. Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded from the "Download Center" section of the website of Shanxi Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China or collected at the tax service hall.
3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
4. Taxpayers verified by real-name information will no longer provide registration certificates, copies of identity documents and invoice purchase books.
5. Non-normal taxpayers need to remove the abnormal state and go through the tax declaration procedures before handling the tax declaration of two certificates for individual industrial and commercial households.
6. Taxpayers can clear and cancel the tax (fee) declaration payment package through the electronic tax bureau, and can handle the following tax-related matters: declaration of value-added tax and additional tax, declaration of consumption tax and additional tax, other declaration, comprehensive declaration and tax payment.
7. Taxpayers do not need to submit an agreement to the tax authorities to cancel the three-party (entrusted) payment of silver tax when handling the tax declaration of individual industrial and commercial households with two certificates in one. After the tax authorities complete the tax declaration of two certificates for individual industrial and commercial households, the tripartite (entrusted) payment agreement between bank and tax will be automatically terminated. If all the materials provided by taxpayers and withholding agents are photocopies, they must be marked "consistent with the original" and signed.