Therefore, if the company wants not to be investigated, it must first conduct self-examination. Before handling the cancellation of the company, these pits that are easy to "explode" must be properly handled. Specifically, it includes the following situations:
1. There is inventory in the book, but there is no physical object.
1, the goods that have been sold are not accounted for and invoiced, and the sales revenue is concealed. At the same time, the sales cost is not carried forward, resulting in the book inventory being greater than the actual inventory.
Solution: Self-examination should be conducted immediately, and taxes such as value-added tax and enterprise income tax should be paid back.
2. The reason of inventory damage needs to be found out. If there is sufficient evidence to prove that it is a reasonable loss, then the value-added tax does not need to be handled, and the loss can also be deducted before the enterprise income tax.
Two, the book has inventory, but it has expired.
There are two ways to deal with this situation:
1, treated as asset loss;
2, low-priced sales.
3. VAT cannot be refunded if it is retained, and it has been invoiced to related parties.
What needs to be reminded here is that transactions with affiliated companies must have reasonable commercial purposes and fair prices, otherwise, they may be considered as false invoicing!
Fourth, the boss borrowed money from the company and did not return it.
Before the cancellation of the enterprise, it is necessary to check the current accounts such as "other receivables".
5. Stamp duty is not paid in full.
Stamp duty is levied in a wide range, including purchase, sale, lease, capital injection and business books.
This usually inconspicuous small tax is usually turned upside down by the tax bureau when it is cancelled.
In addition, with the arrival of the fourth phase of the golden tax, the early warning system will be more rigorous. During the normal operation of the company, it is necessary to declare truthfully and integrate the four streams. Otherwise, once there is a tax problem, even if the company is cancelled, the company will be investigated for responsibility according to law.
Common tax problems in company cancellation 1, and how to cancel abnormal households?
Enterprises that have been included in abnormal households need to supplement tax returns, pay back taxes and pay corresponding late fees and fines before submitting cancellation applications in accordance with normal procedures.
2. Is it necessary to check the tax accounts for three years at the time of cancellation?
Not necessarily. At present, the tax laws and regulations do not clearly stipulate that the company must audit the accounts when it cancels, which depends on the specific situation of the enterprise. The reason why there is a saying of checking the accounts for three years is because Article 52 of the Law on the Administration of Tax Collection stipulates the tax recovery period: "If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay the tax within three years, but shall not impose a late fee." Remind everyone again: don't think that it will be all right after cancellation. If there are illegal acts such as tax evasion, the tax authorities can pursue the responsibility indefinitely.
What is the difference between cancellation and revocation of a company?
How to deal with abnormal cancellation?
How do ordinary taxpayer enterprises cancel? What is the enterprise cancellation process?