If there are problems with the company's previous accounts, or if the tax has not been paid for a certain period of time, it will not be cancelled, and the accounts will be audited. After the liquidation by the local tax authorities, another account can be set up and recalculated. After clearing up the company's property, preparing the balance sheet and property list, 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 fees and statutory compensation, paying the taxes owed and paying off the company's debts, the remaining property of the company shall be distributed according to the proportion of shareholders' capital contribution in a limited liability company and the proportion of shares held by shareholders in 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. When tax authorities conduct tax inspection according to law, they have the right to investigate taxpayers, withholding agents and other parties related to tax payment or withholding and collecting taxes from relevant units and individuals, and the relevant units and individuals have the obligation to truthfully provide relevant information and certification materials to the tax authorities.
In case of merger or division, a taxpayer shall report to the tax authorities and pay the tax in accordance with the law. If the taxpayer fails to pay the tax at the time of merger, the merged taxpayer shall continue to perform the unpaid tax obligations; If the taxpayer fails to pay the tax in full at the time of division, the taxpayer after division shall be jointly and severally liable for the unpaid tax obligations.
Article 185 of the Company Law of the People's Republic of China * * * The liquidation group shall notify creditors within 10 days from the date of its establishment and make an announcement in a newspaper within 60 days. Creditors shall declare their creditor's rights to the liquidation group within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if they have not received the notice.
When declaring creditor's rights, the creditor shall explain the relevant matters of creditor's rights and provide supporting materials. The liquidation group shall register the creditor's rights.
During the declaration of creditor's rights, the liquidation group shall not pay off the creditors.