In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through cancellation of 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 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 and materials. ( 1)
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax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.
Second, the specific process:
(1) Application conditions:
(1) In case of dissolution, bankruptcy, cancellation, etc., taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through cancellation registration with the industrial and commercial administration or other authorities.
(2) Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he 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 for change or cancellation of registration, or before changing his domicile or business premises, and report to the local tax authorities for cancellation of tax registration within 30 days. (If the taxpayer's domicile and business place are in the same city (district) or county, it is necessary to go through the change registration with the original tax authorities. )。
(3) A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall report to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
(two) the taxpayer who implements the regular quota management of turnover shall provide the following information:
(1) Approval Form for Cancellation of Tax Registration; (3 copies)
(2) The original and photocopy of the tax registration certificate or national tax collection certificate;
(3) If the business license is revoked, submit a decision on revocation of the business license issued by the administrative department for industry and commerce;
(four) has been applied for cancellation or cancellation in the national tax, should provide the relevant documents of the national tax department;
(three) taxpayers who do not implement regular quota management shall provide the following materials:
(1) Approval Form for Cancellation of Tax Registration; (3 copies)
(2) Tax liquidation report (capital verification report) issued by tax authorities and accounting institutions (hereinafter referred to as intermediaries) for taxpayers (individual industrial and commercial households with normal cancellation and address moving out of the park must provide it); The liquidation report must include the following six contents: real estate disposal, including the asset disposal form of revoked enterprise (2 copies) and copies of real estate license and land certificate; Liquidation of the company's assets during the liquidation period (the disposal of real estate needs to be explained separately), and the balance sheet and asset list shall be prepared respectively; Handle the outstanding business related to liquidation of the company; The amount of taxes owed and the payment of taxes generated in the liquidation process; Liquidation of creditor's rights and debts; Distribution and disposal of the company's remaining property after paying off debts (1 copy of other materials except the assets disposal form of cancelled enterprises);
(3) Proof of the taxpayer's business place of non-owned real estate: the house lease contract or the certificate of relevant government departments, and the original and photocopy of the latest rent invoice; If the lease contract stipulates that there is no rent to use, provide the lessor with the latest property tax and land use tax bill; (1 serving)
(4) Original and photocopy of tax registration (if the tax has been paid to the national tax, the approval document of the national tax department or the transfer document of household administration shall be provided);
(5) The approval cancellation document of the national tax department or the household registration transfer document (not required by pure business households); (1 serving)
(6) According to the reasons for cancellation, provide corresponding attachment materials (all 1 copy):
① The business term stipulated in the Articles of Association expires or other reasons for dissolution stipulated in the Articles of Association (attached articles of association);
(2) Dissolving the shareholders' meeting (with resolutions of the shareholders' meeting attached);
(3) The company needs to be dissolved due to the merger or division of the company (attached with the resolution of the shareholders' meeting);
(4) Changes in the tax registration authority due to changes in the domicile and business premises (with resolutions of the shareholders' meeting attached);
(5) Declare bankruptcy according to law (with relevant court certificate);
The business license has been revoked by the administrative department for industry and commerce (with relevant certificates of industrial and commercial revocation).
Three. Time limit for processing: window acceptance, 20 working days for settlement.
4. Precautions: Before going through the cancellation of tax registration, the taxpayer should settle the tax payable, refund (exempt) the tax, late fees and fines, and submit the tax documents such as the cancellation invoice and tax registration certificate to the tax authorities.
Verb (abbreviation of verb) Legal liability: If a taxpayer fails to declare the cancellation of registration within the prescribed time limit, it shall be handled in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Administration.
The above content comes from the Local Taxation Bureau of Suzhou Industrial Park, Jiangsu Province. (2)
Policies vary from place to place. Please consult the local tax authorities for details.
Reference data
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.7 promulgated the Measures for the Administration of Tax Registration.
Guide to cancellation of tax registration for individual industrial and commercial households.
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