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Among the relevant policies introduced this year, the latest policy is nothing more than telling everyone that, first, the handling process in China has become simpler; Second, the cancellation of the company needs to pay social security;
The process has changed? Yes! It has changed! And there are two types of enterprises that can be directly cancelled! The implementation began on 20 18 10/month.
State Taxation Administration of The People's Republic of China's new policy "Notice on Further Optimizing the Procedures for Handling Enterprise Tax Cancellation" mentioned three points:
1, tax clearance certificate exemption service (these two types of enterprises can be directly cancelled! )
For taxpayers who apply for simple cancellation to the market supervision department, under any of the following circumstances, they may be exempted from going to the tax authorities for tax clearance certificates and directly apply to the market supervision department for cancellation of registration.
(1) Failing to handle tax-related matters;
(2) Having handled tax-related matters, but not receiving invoices, and not owing taxes (late fees) and fines.
2. Optimize the tax cancellation service.
For taxpayers who apply to the market supervision department for general cancellation, the tax authorities will further implement the time-limited settlement regulations when handling tax cancellation for them. For taxpayers who are not in the state of tax inspection, do not owe taxes (late fees) and fines, have paid off special invoices for value-added tax and special equipment for tax control, and meet one of the following circumstances, we will optimize the immediate settlement service and adopt the "commitment system" to handle the vacancy, that is, when taxpayers cancel their taxes, if the information is not complete, the tax authorities can immediately issue tax clearance documents after they make a commitment.
(1) Taxpayers with tax credit ratings of Grade A and Grade B;
(2) M-level taxpayers whose tax credit rating of the holding parent company is Grade A;
(3) Enterprises founded by people's governments at the provincial level who introduce talents or industry leaders recognized by industry associations at or above the provincial level;
(four) individual industrial and commercial households with regular quota that are not included in the tax credit rating evaluation;
(5) Taxpayers who have not reached the threshold of VAT payment.
Taxpayers should complete the information and settle related matters according to the promised time limit. If the promise is not fulfilled, the tax authorities will bring their legal representatives and financial leaders into the D-level management of tax credit.
Then let's talk about what it means to pay back social security.
In the "Reform Plan for the Collection and Management System of State Taxation and Local Taxation", it is clear that from 20 19 1 month 1 day, various social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium will be uniformly collected by the tax authorities. Therefore, from 20 19 1 month 1 day, enterprises must pay social security for employees. If they fail to pay but need to cancel the company, they need to pay social security to cancel the company.
Therefore, whether it is from the upgrade of the third phase of the golden tax or the policies promulgated by these two policies, you should have smelled the smell that the state should strictly control enterprises. Registration is easy, operation is difficult, and cancellation is even more difficult. However, when you choose to be an entrepreneur, you should consider all this and cherish it.
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