Simply put, there are various reasons why the company can't continue to operate, but it is necessary to do the relevant finishing work before closing the company. After all, the closure of the company is not as simple as the closure of some small businesses, and the process must be completed by medicine. I. Tax treatment method for cancellation of company 1. If the company cancels the local tax, then the general taxpayer should go through the national tax cancellation registration first, and then go through the local tax cancellation registration on his own after the cancellation registration is completed. 2. Taxpayers who have registered local taxes and national taxes also need to fill out an application form for cancellation of tax registration and apply to the competent regional bureau for settlement of invoices and taxes. 3. After the taxpayer has paid off the invoices and taxes, he/she shall go to the competent regional bureau or the comprehensive service window of the competent tax office for cancellation with the "Cancellation of Tax Registration Form". 4, the tax personnel to enter the cancellation of tax registration acceptance information, and issue an acceptance receipt to the taxpayer. At the same time, the competent tax authorities need to implement cancellation tax inspection (approval) for taxpayers. 5. The taxpayer shall go through the cancellation examination and approval procedures at the comprehensive service window of the competent regional branch or the competent tax office with the Application Form for Cancellation of Tax Registration, the original cancellation acceptance receipt and the tax registration certificate stamped by the competent tax authorities. 6. After accepting the taxpayer's application for cancellation of approval, the tax officer shall take back the original and copy of the taxpayer's tax registration certificate and issue a notice of cancellation of tax registration for the taxpayer. II. The time limit for cancellation of tax registration is 1. In case of dissolution, bankruptcy, cancellation, etc., and the taxpayer terminates its tax obligation according to law, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through the 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 the 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. 2. A taxpayer who changes his domicile or business premises involves changing the tax registration authority 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 apply to the tax authority where he moves in for tax registration within 30 days. 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 apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration. 3. The creditor's rights of the company after cancellation belong to 1. The creditor's rights after the cancellation of the company belong to the original shareholders of the company to obtain their ownership, but not to the original debtors of the company. Shareholders should exercise their rights in their own names. After the cancellation of the company, the creditor's rights of the original company are converted into the creditor's rights of the original shareholders. After the liquidation of the company, shareholders will share the remaining property. Of course, the remaining property should include unrealized creditor's rights left by the company. For this part of the creditor's rights, because the company no longer exists, the original company has no basis to continue to exercise its rights, and only the shareholders of the original company can exercise their rights. 2. Distribute creditor's rights to shareholders. In this mode, the company does not perform the creditor's rights transfer procedure, but distributes the remaining unrealized creditor's rights directly to shareholders when distributing the company's remaining property. Its legal basis is the provisions of the Company Law. After the liquidation, the remaining property of the company shall be distributed by the limited liability company according to the proportion of shareholders' investment, and by the joint stock limited company according to the proportion of shares held by shareholders. Of course, from the procedural point of view, if the transferee of creditor's rights wants to realize his creditor's rights, he should still perform the procedures stipulated in the contract law before claiming rights from the debtor.
Legal objectivity:
Article 3 of the Company Law A company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.