Focus on:
First, expand the scope of application of simple cancellation registration:
1. Expand the scope of application of simple cancellation registration to market entities (except listed companies) without creditor's rights and debts or paid debts.
After the tax department obtains the information of the proposed application for simple cancellation of registration pushed by the market supervision department through information, it inquires the tax information system to verify the relevant tax-related situation, and the tax department has no objection to the taxpayers displayed in the inquiry system as follows:
First, taxpayers who have not handled tax-related matters.
Second, taxpayers who have handled tax-related matters but have not received invoices (including invoices) have no tax arrears and no other outstanding matters.
Third, taxpayers who have completed tax payment procedures such as paying invoices and settling taxes payable at the time of inquiry.
Two, the implementation of individual industrial and commercial households simple cancellation of registration
1. Individual industrial and commercial households registered after the implementation of the "two-certificate integration" reform of business license and tax registration certificate do not need to submit a letter of commitment or publicize it through summary procedures.
2. After the individual industrial and commercial households submit the application for simple cancellation of registration, the market supervision department should push the relevant information of the application for simple cancellation of registration of individual industrial and commercial households to the tax authorities at the same level within 1 working days, and the tax authorities will give feedback on whether they agree to simple cancellation within 10 (natural day, the same below). If the tax authorities have no objection, the market supervision department shall handle the simple cancellation of registration in time.
Third, reduce the publicity time of simple cancellation registration.
1. Reduce the publicity time of simple cancellation registration from 45 days to 20 days. After the expiration of publicity, market participants can directly apply to the market supervision department for simple cancellation of registration.
2. The market subject shall apply to the market supervision department within 20 days from the date of the expiration of the publicity period, and may apply for an appropriate extension according to the actual situation, with a maximum of 30 days. After publicity, market entities shall not engage in production and business activities unrelated to cancellation.
Fourthly, establish a simple fault-tolerant mechanism for logout.
1. If a market entity applies for simple cancellation, the simple cancellation procedures are not applicable, such as "being listed in the list of abnormal business operations", "the equity (investment interests) is frozen, pledged or mortgaged by movable property", "the unincorporated branch of the enterprise has not been cancelled", etc., and it is not necessary to cancel the simple cancellation publicity, but it can be publicized again to apply for simple cancellation after the abnormal state disappears.
2. If the text and format of the letter of commitment are not standardized, after the market subject makes corrections, the market supervision department will accept the simple cancellation application without re-publicity.
Verb (abbreviation of verb) optimizes the function flow of logout platform.
1. Allow market entities to simply cancel through the cancellation platform, and allow qualified market entities to simply cancel online.
2. After the market entity fills in the simple cancellation information, the platform automatically generates a letter of commitment for all investors. Except for special circumstances such as organs, institutions and foreign investors, all investors adopt real-name authentication and electronic signature. Market entities can return their business licenses by mail. If they lose their business licenses, they can issue a business license cancellation statement free of charge through the national enterprise credit information publicity system.
The company can't go on. Do you want to cancel it?
First, it is more suitable for enterprises that are temporarily unable to operate.
1. If the company is only temporarily unstable or has no energy to manage the company for the time being, it can declare zero support for the company, and you don't need to re-register if you want to continue to operate in the future.
It is more cost-effective to keep the company temporarily than to continue to start a business and re-register the company in the future, and the more years the company has been established, the more useful it is.
2. Enterprises should pay attention to two points when choosing zero declaration!
The address cannot be abnormal.
Pay taxes on time, pay taxes on time, and don't let the industrial and commercial tax bureau stare.
This method can only be temporarily unstable. It is necessary to know that long-term zero declaration is an abnormal declaration, which not only needs to be included in the key monitoring objects, but also has tax risks.
Second, if the boss doesn't want to spend money to support a company that doesn't operate, he can also consider finding a good home for the company.
But! We should also see our actual situation clearly. It's not that we want to transfer and someone takes over. You can't be in debt, you can't owe taxes, and you can't have administrative penalties that haven't been lifted ... After all, you care about each other, and no one wants to help others clean up the mess.
Third, if you haven't found a replacement and the company really doesn't want to operate, then canceling the contract is the most suitable choice.
The cancellation of a company is to cancel and delete all the information and certificates of the original company in industry and commerce, tax bureau, bank, etc. The original company does not exist at all, and it will not leave bad records for legal persons and shareholders, which is convenient for starting a new company in the future.
State Taxation Administration of The People's Republic of China has also issued many policies, and now the cancellation process is becoming more and more simplified!
Do I have to check the accounts for three years when I cancel?
There is no policy that cancellation must be audited, depending on the specific situation of the enterprise. Why is there such a statement? Because taxes have a retrospective period. According to the provisions of Article 52 of the Tax Administration Law:
If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
Article 86 stipulates that acts that violate tax laws and administrative regulations and should be given administrative punishment shall not be given administrative punishment if they are not discovered within five years.
But now many enterprises choose to simply cancel when they cancel, and the situation of being audited is even less.
These five major tax issues must be dealt with in advance.
1. stamp duty is an item that must be cancelled.
As a small tax, stamp duty usually has no sense of existence in everyone's eyes! The cancellation of the enterprise will make you taste the consequences of ignoring it.
Stamp duty audit will be carried out on major contracts since the establishment of the enterprise. Paid-in capital, capital reserve, business account books, lease and purchase and sale contracts are the focus of inspection!
Check carefully before canceling, and make up quickly!
2. Personal income tax is also a pit.
When a company was cancelled, due to the early establishment of the company, the company's registered capital of 6,543,800+was registered in the name of a boss's loan.
As stipulated in Caishui [2003] 158:
If an individual investor borrows money from an investment enterprise (except a sole proprietorship enterprise or a partnership enterprise) and it is neither returned nor used for the production and operation of the enterprise after the end of the tax year, the unpaid loan can be regarded as the dividend distribution of the enterprise to the individual investor, and personal income tax is levied according to the item of "interest, dividend and dividend income". "
Therefore, this enterprise needs to pay a tax:100 * 20% = 200,000 yuan.
Be sure to check other receivables before canceling! ! !
3. Book inventory should be taxed!
At the end of 2020, a general taxpayer enterprise, the trade wholesale industry, did not want to operate and was ready to cancel. However, there are still 500,000 stocks on the books, and the market price (excluding tax) is 700,000. How to deal with the tax?
When a general taxpayer terminates production and operation and cancels tax registration, it must cancel it first. If there is unsold inventory, it will be distributed to shareholders or investors as capital recovery or profit distribution.
The Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that:
"Distributing self-produced, commissioned or purchased goods to shareholders or investors" is regarded as sales behavior.
4. What if the book inventory is greater than the physical inventory?
Usually 10 deregisters 9 enterprises with this problem! Where did the goods go? There must be missing income after the sale of goods!
For example, when Company A cancels, there is 654.38+10,000 yuan of inventory on the books, and the market price (excluding tax) is 1.2 million yuan, but in fact there is nothing in the warehouse! The tax field inspection found this situation, ranging from sales to payment of late fees!
5. What if the inventory is really broken?
When a company engaged in food sales cancelled, the food in the company's warehouse1170,000 yuan (including tax) expired due to poor management, and the invoice was certified and deducted.
Although1170,000 on the book is really worthless, according to the VAT management measures, the losses caused by poor management must be transferred out of the input.
Finally, say two words:
So, since you have started a company, let's run it with your heart. In case the company really can't continue to operate, don't delay the cancellation, otherwise it will be a "time bomb", and the policy will only become more and more perfect, and more and more departments will join the joint punishment. ......
At the same time, shareholders are reminded that any company that falsifies the liquidation results and still has debts without completing the liquidation obligations, even if the company is cancelled, shareholders are still liable for compensation. Tax is one of the remaining debts!