(1) Submit the completed Application Form for Cancellation of Tax Registration or Tax Declaration Form to the competent tax authorities (generally the Tax Service Department), and provide the following relevant documents, certificates and materials:
1, resolutions of the board of directors and other relevant documents; (Other documents mainly refer to the resolutions of the shareholders' meeting and copies of the ID cards of directors and shareholders. Note here that if there is only one director and there is no board of directors, just change the template below to a director and sign it. It is not an enterprise and does not need a resolution of the shareholders' meeting. )
2, the tax registration certificate and its copy, the invoice purchase and use of printed book, the remaining blank invoices and other tax tickets;
Other relevant documents, certificates and materials required by the competent tax authorities. Some tax authorities will ask for a copy of the articles of association. )
(three) after submitting the application form, the enterprise shall apply to the competent district bureau for clearing invoices and paying taxes. (In some places, invoices are received directly at the tax service hall. )
The so-called tax payment:
1. Normal tax declaration. For example, the value-added tax business in February needs to pay 1 000 yuan, and it will be cancelled in March 10, so it is necessary to pay off the value-added tax of 1 000 yuan within the reporting period (March 15). Another example is that liquidation and cancellation began on 20110 in 2005. At this time, the period from 20 15 10 to 20 1 19 in 2005 should be regarded as an annual enterprise income tax.
Second, if there are inventory or fixed assets on the books, it is recommended to deal with them. (The processing here, whether it is actually sold, directly sold to shareholders or distributed to shareholders, involves value-added tax, so if it can't really be sold, it can be sold directly to shareholders at a price lower than the market price or book assets, but not too low to avoid unnecessary troubles).
In addition, if individual industrial and commercial households cancel and the inventory is returned to individual industrial and commercial households, there is generally no inventory to pay VAT.
Third, fill in the "People's Republic of China (PRC) Enterprise Liquidation Income Tax Declaration Form" and pay enterprise income tax according to the form. See section II below for details.
After paying taxes and invoices, the competent tax bureau (usually the district bureau where the enterprise is located) fills in the relevant information on the cancellation application form or tax payment declaration form, and then the tax service office cancels the tax registration or prints the tax payment certificate with the endorsed cancellation application form or tax payment declaration form.
With this, together with other materials provided by the industry and commerce according to the requirements of industry and commerce, the registration of enterprises or individual industrial and commercial households is officially cancelled.
General companies need to bring the following information to cancel their business:
1, resolution of the shareholders' meeting;
2. Resolution on the composition of the liquidation group of the company;
3. Application for cancellation;
4. Notice of filing;
5. Designated power of attorney;
6. Issue a cancellation notice in a publicly issued newspaper;
7. Original and photocopy of the cancellation certificate of national and local taxes;
8. Original and duplicate of business license.
Two, "People's Republic of China (PRC) enterprise liquidation income tax return" to fill in the guide.
Enterprise income tax liquidation mainly involves four tables: People's Republic of China (PRC) enterprise liquidation income tax return, asset disposal profit and loss calculation table, debt settlement profit and loss calculation table, and surplus property calculation and distribution table.
When filling in, the book value of assets should be filled in with the net asset value on the book, such as the book value of fixed assets, and the original value of fixed assets should be filled in with the net asset value after deducting impairment reserve and depreciation. Tax basis is generally the value of assets in tax law, such as fixed assets, which can only be deducted from the original value stipulated in the tax law, and does not include impairment provision.
Generally speaking, the book value of liabilities is equal to the book value of tax basis. The debt settlement amount is less than the tax basis, that is, the company owes Zhang San 65,438+0,000 yuan. At present, only 600 yuan will be compensated for cancellation, and Zhang San of 400 yuan will no longer ask the company to pay it back. At this time, in essence, the company paid Zhang San 1 0,000 yuan, and Zhang Sanbai gave it to the company 400 yuan, so the company should confirm its income in 400 yuan.
For small enterprises, the above assets and liabilities can be filled in directly, while for larger enterprises, the balance sheet at the time of liquidation should be prepared first, and then filled in according to the balance sheet.
Example: Zheng Dashi Football Company officially terminated its business on 20 1 15 10, and began to liquidate and cancel. Complete liquidation related matters by 20 16120, and submit the enterprise liquidation income tax return to the tax authorities.
It is understood that Zheng Dashi Football Company adopts the Accounting Standards for Business Enterprises. The assets, liabilities and owners' equity of 20151.5 are shown in the following table:
For assets, it is assumed that accounts receivable can only recover 4000 yuan, other receivables can only recover 3000 yuan, and the original inventory price is 2500 yuan. Withdraw 500 yuan impairment reserve and realize the selling price of 1 1,000 yuan (excluding VAT). The realized value of intangible assets is zero, and the long-term deferred expenses have no realized value. Fill in the asset disposal income statement as follows:
Note: the person who implements the enterprise accounting system should fill in line *; The line marked with # is filled in by the person who implements the accounting standards for business enterprises, and there is no confusion. At the same time, the losses of accounts receivable and other receivables that cannot be recovered by the enterprise should be declared specially, otherwise they shall not be deducted before tax.
As for liabilities, it is assumed that the counterparty of bills payable agrees not to pay off, the counterparty of accounts payable agrees to pay only 1000 yuan, and the counterparty of accounts received in advance agrees not to pay off, and all others are paid according to regulations. Fill in the debt settlement income statement as follows:
Note: Estimated liabilities are not recognized in the tax law, that is, tax basis is 0.
Assuming that the liquidation payment accounting liquidation reward 100 yuan, the previous year's' recoverable loss' is 3,000 yuan, and the profit of the enterprise from 0.201510 to 0.201510.4 is 500 yuan, then the enterprise is counted as * *. The enterprise liquidation income tax return is as follows:
Note: If there is any profit here, the tax rate is 25%, regardless of whether you enjoy the preferential treatment for small and micro enterprises before cancellation.
Note: The realizable value or transaction price of assets = the realizable value or transaction price amount of all assets (that is, the sum of the realizable value or transaction price in the asset disposal income statement).
Liquidation expenses include: expenses related to liquidation business during the liquidation period, such as remuneration of members of the liquidation team, evaluation fees and consulting fees required for the management, sale and distribution of liquidation property, legal fees, arbitration fees and announcement fees paid during the liquidation period, and other expenses paid to safeguard the legitimate rights and interests of creditors and shareholders.
Other debts: other debts repaid in the liquidation process, remember, they are repaid debts, and the unpaid debts do not belong to themselves.
Surplus reserves and accumulated undistributed profits shall be the amount after liquidation of the enterprise. In the last case, the liquidation profit of 200 yuan, the accumulated undistributed profit was reduced from-2,500 yuan to-2,300 yuan.
Amount of property allocated = remaining property * investment ratio
Confirmed as dividend amount = (surplus reserve+accumulated undistributed profit) * investment ratio
Shareholders, such as individuals or partnerships, do not need to pay enterprise income tax, and do not need to fill in the amount recognized as dividends. At the same time, if (surplus reserve+accumulated undistributed profit) is less than zero, it will be filled in as zero.
Three, the general taxpayer tax cancellation treatment
For ordinary taxpayers, if there is tax credit, there are generally two standards at this stage. One is not to recognize the tax credit, that is, there is no need to fill in the four liquidation forms; The other is the tax payable by the enterprise, which should be filled out under the subject of "Taxes payable" in the Statement of Debt Liquidation Profit and Loss.
When an enterprise cancels, if it involves the issue of tax allowance, it is suggested to communicate with the local tax authorities and try to fill in the tax payable account in the debt liquidation profit and loss list to confirm the profit and loss.
According to the example in the second section, suppose that Zheng Dashi Football Company has 300 yuan's VAT exemption, and the enterprise inventory is sold at RMB 65,438+0,000. At this time, enterprise residual tax allowance = 300- 1 0,000 *17% =1,30 yuan.
The following contents shall be filled in the "Statement of Debt Settlement Profit and Loss":
Four, individual industrial and commercial households tax cancellation
The tax cancellation of individual industrial and commercial households is similar to that of previous enterprises, except that the column of enterprise income tax settlement form is missing.
The process is as follows:
Get the cancellation application form = "Fill in the form =" Submit the form to the tax hall = "Pay the value-added tax or business tax =" Pay the invoice = "and then go to the tax hall to formally cancel the tax registration.
Verb (abbreviation of verb) simply cancels.
After the integration of the three certificates, some tax authorities cooperated with the industrial and commercial departments to launch a simple cancellation of tax registration process, which is expected to be promoted nationwide next year.
The pilot areas for simple cancellation are: Shanghai Pudong New Area, Shenzhen, Zhejiang, Fangchenggang, Shenyang, Hohhot, Tianjin and Yancheng.
The simple tax cancellation process is mainly aimed at the following situations: individual industrial and commercial households with regular quota collection; Taxpayers applying for temporary tax registration certificates; Cross-regional inspection and registration or external inspection and registration items; Taxpayers who have not received invoices and have no approved taxes since the date of establishment registration.
Simple cancellation process; Fill in the cancellation application form directly to the tax service hall, which will be audited by the tax hall on the spot, and it can be completed on the same day.
After completing the formalities, fill in the application form for simple cancellation of registration in the industrial and commercial department, and provide the tax payment certificate, power of attorney (entrusted by the enterprise), the original and photocopy of the business license, a statement of no creditor's rights and debts, a letter of commitment to assume corresponding responsibilities, and a resolution document on dissolution. After the industrial and commercial audit, it is usually completed within one day.
Legal basis: Measures for the Administration of Tax Registration Article 29 Before going through the cancellation of tax registration, a taxpayer shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, tax refund (exemption), late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.