There is no need to pay tax for canceling the business license, but tax cancellation is required before canceling the business license. The cancellation of tax registration can only be carried out after the tax payable, tax refund (exemption), late payment fees and fines are settled and the tax vouchers such as invoices are cancelled.
According to the provisions of Article 28 of the Measures for the Administration of Tax Registration, if a taxpayer terminates his tax 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 materials, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs.
2. What is a business license?
Business license is a certificate issued by the administrative department for industry and commerce to industrial and commercial enterprises and individual operators to engage in certain production and business activities. Its format shall be uniformly stipulated by the State Administration of Market Supervision.
The registered items include: name, address, person in charge, amount of funds, economic composition, business scope, business mode, number of employees, business period, etc. Business licenses are divided into originals and duplicates, which have the same legal effect. The original shall be placed in a prominent position in the company's domicile or business premises, and the business license shall not be forged, altered, leased, lent or transferred.
Third, the business license processing process
The first step is to approve the name.
Time: 1-3 working days
Operation: After determining the company type, name, registered capital, shareholders and contribution ratio, you can submit an application for name verification on-site or online at the Industrial and Commercial Bureau.
Results: The name was approved, but it needs to be re-approved if it failed.
The second step is to submit the information.
Time: 5- 15 working days
After approval, confirm the address information, senior management information and business scope, and submit the pre-application online. After the online pre-trial is passed, submit the application materials to the industrial and commercial bureau according to the appointment time.
Results: The notice of establishment registration was received.
The third step is to obtain the certificate.
Time: date of appointment
Operation: Bring the Notice of Approval of Establishment Registration and the original ID card of the manager to the Industrial and Commercial Bureau to obtain the original and duplicate of the business license.
Result: Get the business license.
The above article belongs to "Do I have to pay taxes after my business license is cancelled?" Mainly introduce whether I have to pay taxes after the cancellation of my business license. According to the above analysis, we can know that there is no need to pay tax in this case. In addition, if you don't understand the concept of business license and the process of handling business license, you can consult a lawyer yourself!