1. liquidation of company assets. After the company decides to dissolve, it will set up a liquidation group, publish a liquidation announcement through the enterprise information publicity network or newspapers, notify the corresponding creditors, and liquidate the company's assets and debts after the announcement.
2. corporate tax is cancelled. Before going through the tax cancellation, the company shall settle the tax payable, late fees, fines and cancellation invoices with the tax authorities. If the company has tax anomalies, it needs to cancel the tax anomalies first, and then cancel the tax.
3. The company's industrial and commercial cancellation. After the liquidation report is confirmed by the shareholders' meeting, the shareholders' meeting or the people's court, it shall be submitted to the industrial and commercial cancellation registration department to cancel the business license. If you are told that there is an industrial and commercial anomaly, you need to cancel the anomaly first and then cancel the industrial and commercial registration.
4. The company's social security account is cancelled. The company buys social security for employees, and goes to the Social Security Bureau to cancel the social security account within 30 days after the cancellation of the industry and commerce. There can be no social security arrears before the cancellation of the social security account.
5. Cancel the company account and official seal. The company's official seal to Gong Hu and the company's external legitimate interests also need to be cancelled.
6. Revoke the business license. If the company's business involves the corresponding administrative license, it needs to cancel its license after completing the tax and industrial and commercial cancellation.
Shanghai Company's cancellation process materials:
1. Balance invoices should be written off first. If you have tax arrears or refund, please ask the administrator first.
2. If there is an export tax rebate, please cancel it first.
3. The cancellation of the tax control system must be completed first.
4. Copy of business license (limited to enterprises with three certificates in one) or original tax registration certificate. 5. This quarter's small-scale VAT tax declaration should be completed in the electronic tax bureau. 6 this quarter's income tax statements and financial statements should be completed in the electronic tax bureau. 7. Income tax statements and financial statements of the previous year and this year (paper). 8. The annual income tax settlement form (paper). 9. If the resolution 10 is cancelled, the official seal and data of the above statement shall be filled in.
Legal basis: People's Republic of China (PRC) Company Law.
Article 186 After clearing up the company's assets, preparing the balance sheet and list of assets, the liquidation group shall formulate the liquidation plan and report it to the shareholders' meeting, shareholders' meeting or the people's court for confirmation. After paying the liquidation expenses, employees' wages, social insurance expenses and statutory compensation, paying the taxes owed and paying off the company's debts, the company's property shall be distributed according to the proportion of capital contribution of shareholders of a limited liability company and the proportion of shares of shareholders of a joint stock limited company. During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company's property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph.
Article 190 Where a company is declared bankrupt according to law, bankruptcy liquidation shall be conducted in accordance with the Enterprise Bankruptcy Law.