For the specific measures for enterprises to apply for closure, see the Measures for the Administration of Tax Registration:

Article 19 If a taxpayer who implements the method of regular fixed-rate collection needs to suspend business within the business period approved by the business license, it shall file a business suspension registration with the tax authorities, stating the reasons and time of business suspension, the tax payment before business suspension, and the receipt, use and storage of invoices, and truthfully fill out the application registration form for business suspension.

Article 20 After examination (on-the-spot examination if necessary), the tax authorities shall instruct taxpayers who apply for business suspension to settle their taxes, recover their tax registration certificates, invoice purchase books and invoices, and handle business suspension registration. If the taxpayer's invoice is inconvenient to recover, the tax authorities shall seal it up on the spot.

Twenty-first taxpayers who have been approved to suspend business for more than 15 days, the tax authorities shall adjust the approved tax payable accordingly. The time limit or amount of specific adjustment shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.

Article 22 Taxpayers who have tax obligations during the period of suspension of business shall report to the competent tax authorities in time and pay back the tax payable according to law.

Article 23 A taxpayer shall, before resuming production and business operations, apply to the tax authorities for resumption of business registration, and after confirmation, go through the formalities of resumption of business registration, and reclaim or activate the tax registration certificate, invoice receipt and purchase book and the invoices received and purchased, and bring them into normal management.

If a taxpayer fails to resume production and business operations in time after the expiration of business suspension, it shall file an extension of business suspension registration with the tax authorities before the expiration of business suspension.

If a taxpayer fails to resume business on schedule and does not apply for an extension of business suspension, the tax authorities shall regard it as having resumed business and implement normal tax collection and management.

What are the legal consequences of a company going out of business without cancellation?

Company cancellation can be divided into normal cancellation and abnormal cancellation (cancellation to cancellation):

First: normal company cancellation: that is, the company applies for bankruptcy, or is acquired, the prescribed business term expires, the company is divided and dissolved, or it is ordered to close down according to law because of irregular business methods. At this time, the company can apply for cancellation, and the business license is revoked, that is, the company is cancelled.

Second: apply for cancellation after the company license is revoked;

Then let's talk about what circumstances will be revoked by the industry and commerce, usually the following two;

1. The company did not participate in the annual industrial and commercial inspection of the Industrial and Commercial Bureau (now it is changed to the enterprise annual report system). The company should change the company's business license according to the announcement of the company or the re-industrial and commercial department, and the competent industrial and commercial department will revoke the company's business license in accordance with the law if it has not completed the annual inspection procedures after the deadline and has not paid the corresponding fine.

2. After the Beijing company is incorporated, it should file tax returns every month, and make necessary tax returns every month. If it doesn't want the competent tax authorities to file tax returns every month, the tax authorities will think that the company is no longer operating and will lock the company's tax registration information until its business license is revoked.

The consequence of being revoked according to law is that the revoked legal person has been required to enter the blacklist of the industrial and commercial system for life since 2008, and can no longer serve as a legal person of other companies, and has been entered into the bad records of relevant departments such as the financial credit information system. Only when it is restored to the cancellation state can the legal person lift the industrial and commercial system warning.

If the company doesn't want to operate any more, then we provide you with a better solution.

1, company cancellation: cancellation of business, national tax and local tax is required. The procedure is to publish the newspaper first, and it will be accepted 45 working days after the newspaper is published, and the processing time is about 3-5 months. After successful cancellation, if you are a wholly-owned company, you can continue to set up a wholly-owned company.

2. Company transfer: We prefer to recommend the solution of company transfer to you rather than spending money to go through cancellation procedures. Company transfer can give us all the company's materials, and we can sign an agreement. If there are any problems with the materials during our company, our company will bear them. Then we will help you transfer your company as an agent. In about 1 month, we will help you completely transfer your company to someone else, which has nothing to do with you, so you can continue to set up a wholly-owned company as a legal person.

How should an enterprise go through the formalities of closing down?

A: The Measures for the Administration of Tax Registration stipulates: Article 23 If an individual industrial and commercial household that implements the method of regular quota collection needs to suspend business, it shall apply to the tax authorities for business suspension registration before it stops business. The taxpayer's suspension period shall not exceed one year. Article 24 When applying for business suspension registration, taxpayers should truthfully fill in the registration form for business suspension, explain the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep their tax registration certificates and copies, invoice receiving and purchasing books, unused invoices and other tax certificates. Article 25 Taxpayers who have tax obligations during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations. Article 26 A taxpayer shall, before resuming production and operation, apply to the tax authorities for registration of resumption of business, truthfully fill in the Report on Suspension and Resumption of Business, and reclaim and use the tax registration certificate, invoice purchase book and invoices purchased before suspension of business. Article 27 If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the Report on Suspension and Resumption of Business. Tip: The specific procedures can be handled according to the requirements of the local tax authorities.

Does the law stipulate how long it will take for a closed company to cancel?

One year.

How long does it take for the company to close down?

"Regulations on the Administration of Tax Registration": The taxpayer's business suspension period shall not exceed one year; If your company is closed for more than one year, you need to go through the formalities of closing down.

How to deal with the company's closure procedures?

Generally speaking, the closure is for individual industrial and commercial households. The company does not have the problem of closure. Individual industrial and commercial households should apply to the tax bureau to indicate the closure time. At that time, if you don't do the delay formalities, the tax will be paid. If the company does not operate, it will explain the situation to the tax bureau. Whether there is tax or not, it should be declared to the tax bureau. This regulation should be unified throughout the country.

How to apply for suspension of business and what procedures are needed to retain the company's business license?

A company with the nature of a general taxpayer may apply for suspension of business, but it shall not exceed three months, and may apply for an extension under special circumstances. During the period of suspension of business, the declaration is zero, which has little impact on the annual review.

Go to the industrial and commercial department to handle the relevant business suspension and registration, and hand in the industrial and commercial business license.

Go to the tax department to handle the relevant business suspension and registration for the record, hand in the tax registration certificate, invoice purchase certificate and the remaining unused invoices, and settle the tax owed.

The suspension of business, the end of business, and the resumption of business have also been approved by the above departments.

You should report to the "tax hunger" window of the tax service hall for business suspension registration within 15 days before business suspension.

I. Information required for business suspension registration

(1) An application for business suspension registration;

(2) Reply of the suspension of business of the State Administration of Taxation;

(three) accounting statements, tax returns and tax payment books before the suspension of business;

(4) All invoices, invoice cancellation forms and invoice purchase books collected and purchased at local tax branches;

(5) The original and duplicate of the Tax Registration Certificate;

(6) Official seal of the unit;

(seven) other relevant information.

II. Forms to be filled in for business suspension tax registration

(a) "XX City Local Taxation Bureau to suspend business application for approval form" in triplicate;

(two) "XX City Local Taxation Bureau invoice cancellation form" in duplicate.

How should an enterprise go through the formalities of closing down?

A: The Measures for the Administration of Tax Registration stipulates: Article 23 If an individual industrial and commercial household that implements the method of regular quota collection needs to suspend business, it shall apply to the tax authorities for business suspension registration before it stops business. The taxpayer's suspension period shall not exceed one year. Article 24 When applying for business suspension registration, taxpayers should truthfully fill in the registration form for business suspension, explain the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep their tax registration certificates and copies, invoice receiving and purchasing books, unused invoices and other tax certificates. Article 25 Taxpayers who have tax obligations during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations. Article 26 A taxpayer shall, before resuming production and operation, apply to the tax authorities for registration of resumption of business, truthfully fill in the Report on Suspension and Resumption of Business, and reclaim and use the tax registration certificate, invoice purchase book and invoices purchased before suspension of business. Article 27 If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the Report on Suspension and Resumption of Business. Tip: The specific procedures can be handled according to the requirements of the local tax authorities.

How to go through the formalities for the company to suspend business?

In case of suspension of business, taxpayers with double fixed accounts should be on the 5th day of the current month (if the last day is a statutory holiday, the last day of the holiday period is the day after the holiday expires; If there are legal holidays for more than 3 consecutive days within the time limit, they shall be postponed according to the number of holidays), and go through the formalities of suspension of business at the tax service hall.

1, go to the "tax registration" window of the tax service office to receive and fill in the "Application for Examination and Approval Form for Suspension of Business" and the "List of Materials Attached to Tax Documents".

2. Hold the following information: ① A copy of the tax registration certificate; ② Invoice Purchase Book; ③ The invoices and receipts that have been cancelled have not been checked; (4) Other relevant documents and materials required by the tax authorities; (5) the application for suspension of business approval form; ⑥ For the List of Materials Attached to Tax Documents, go through the business suspension formalities at the "Tax Registration" window of the Tax Service Department.

3, to the tax service hall "invoice sale" window for invoice cancellation procedures.

4, to the tax service hall "declaration" window for tax collection procedures (deposited in the tax account last month's tax payable).

5. After submitting the Examination and Approval Form for Suspension of Business to the director in charge of the tax bureau for examination and approval, submit it to the "tax registration" window of the tax service hall and enter it into the computer, and receive the Notice of Approval of Suspension of Business.

During the suspension of business, the supply of invoices and receipts will be stopped. In case of special circumstances, if it is necessary to extend the suspension of business, you should go to the "tax registration" window of the tax service hall to receive and fill out the "Application Form for Delayed Resumption of Business", submit the "Application Form for Delayed Resumption of Business" to the director in charge of the tax branch for examination and signing, then submit it to the "tax registration" window of the tax service hall for computer entry, and receive the Notice of Approval for Delayed Resumption of Business.

What about the business license? Do you need any formalities to stop?

Reply from the Municipal Administration for Industry and Commerce: The enterprise registration procedures are only establishment, alteration and cancellation, and there is no closure. If you don't run the company but want to keep it, you can close it yourself without going through the formalities in the industrial and commercial department.

The illegal cost of not going through the legal cancellation procedures when the enterprise goes out of business is 30 thousand.

When the enterprise closed down, it did not go through the legal cancellation procedures. When it wanted to start the enterprise again, it was blocked as the "boss" because the information had already entered the "blacklist" of enterprise credit in the industrial and commercial system. The reporter learned from the municipal industrial and commercial department yesterday that nearly 30,000 natural persons have been classified as "bad credit" in the past three years because of "closing the door at will".

Ms. Qian registered a trading company in the municipal industrial and commercial department this week, but when her name and ID number were entered into the computer, a window popped up on the page, showing that "registration behavior was restricted". It turned out that Ms. Qian had co-founded a clothing company two years ago, and she closed down because of poor management. After that, Ms. Qian didn't go through any cancellation procedures, and didn't want her information to have entered the "blacklist" of enterprise credit information in the database of industrial and commercial enterprise credit information system. Because after entering the "blacklist", a natural person can no longer be the legal representative for three years, which means that Ms. Qian can no longer be the "boss" for the next three years. According to the person in charge of the Enterprise Management Department of Wuxi Administration for Industry and Commerce, dozens of natural persons were found to have been blacklisted when applying for starting a business in the first half of this year, which led to abortion. In the past three years, there have been 30,000 corporate legal persons in the "blacklist" of corporate credit of Wuxi Industrial and Commercial System.

It is understood that after the company closes its doors, it must go through legal cancellation procedures before it can completely withdraw from the market. Enterprises that do not apply for cancellation will have their business licenses revoked. At the same time, their legal representatives will enter the nationwide networked enterprise credit information system database, and then register again in the future, and the system will be forced to quit. Why are so many "bosses" on the "blacklist"? People in the industrial and commercial departments have analyzed that, for one thing, many enterprise legal persons do not understand the cancellation regulations, or refuse to handle them because of the trouble, which is mainly concentrated in some small enterprises. In addition, some "bosses" have too many legal persons, and even the subsidiaries are closed, so they are innocently blacklisted. Both of these situations can reflect that with the lowering of the threshold for starting a business, many "bosses" feel that the cost of "closing the door" is also low, and they can quit easily and leave.

People in the industrial and commercial departments said that if the enterprises are closed, it will affect the work of taxation and statistics, and economic crimes such as fraud may also occur. Therefore, the industrial and commercial departments have disclosed the credit records of enterprises and "bosses" who have "evaporated" through online warning, that is, publishing a "blacklist" on jscredit.gov. According to the industrial and commercial department, only the legal representatives are now blacklisted. In the future, it is necessary to improve the senior management of enterprises, that is, the chairman, managers and investors, and increase the illegal costs of enterprises. (Zhouzhou)

What are the procedures for cancellation of an enterprise?

The following documents and certificates shall be submitted for cancellation of registration (in duplicate):

A. An application for cancellation of registration signed by the chairman and vice chairman;

B. relevant resolutions of the board of directors;

C. Liquidation report on the completion of liquidation of creditor's rights and debts or documents that the organization is responsible for liquidation of creditor's rights and debts;

D. Tax payment certificates issued by tax authorities and customs;

E, return the business license of the enterprise, a copy of the business license and all the seals of the enterprise;

F. Power of attorney for enterprise registration;

G. Sample of three cancellation announcements.

In addition, all laws and regulations must be approved by the original examination and approval authority, and the approval documents of the examination and approval authority should also be submitted. If the resolution of the board of directors cannot be submitted and the state has other provisions on the cancellation of enterprises, the relevant provisions of the state shall prevail.

The administrative department for industry and commerce has the right to revoke the business license of an enterprise that fails to cancel its registration according to the regulations and make an announcement.