Current location - Loan Platform Complete Network - Local tax - The company simply cancels the publicity period. What if it can't be cancelled?
The company simply cancels the publicity period. What if it can't be cancelled?
Legal analysis: the following legal circumstances exist in the application for cancellation of registration of the company: 1. The company is declared bankrupt and enters bankruptcy liquidation procedures; 2. When the reasons for dissolution stipulated in the articles of association appear, it shall be dissolved and liquidated according to law; 3. The company is revoked its business license, ordered to close down or revoked according to law. According to the spirit of Guiding Opinions of the State Administration for Industry and Commerce on Comprehensively Promoting the Reform of Simple Cancellation Registration of Enterprises (Industrial and Commercial Enterprise Zi [20 16] No.253), the scope of application of Simple Cancellation refers to limited liability companies, unincorporated enterprise legal persons, sole proprietorship enterprises and partnership enterprises that have not carried out business activities after obtaining business licenses and have not incurred creditor's rights and debts before applying for cancellation registration. Second, enterprises applying for simple cancellation of registration should first announce the relevant information of applying for simple cancellation of registration and the commitments of all investors to the public through the simple cancellation bulletin board of the national enterprise credit information publicity system (note that investors should sign their own names and not sign on their behalf), and the announcement period is 45 days (natural days). At the same time, the registration authority should push the relevant information of enterprises applying for simple cancellation of registration to the tax, human resources and social security departments at the same level through the national enterprise credit information publicity system. During the announcement period, relevant stakeholders and relevant government departments can raise objections through the "objection message" function in the "Simple Cancellation Announcement" column of the national enterprise credit information publicity system and briefly explain the reasons. After the expiration of the announcement, the enterprise may apply to the enterprise registration authority for simple cancellation of registration. The enterprise shall formally submit a simple cancellation application to the registration authority within 30 days (natural days) after the announcement period. Because the enterprise did not cancel the tax-related information, the tax authorities should question it during the publicity period, so it is right for the staff to remind you to cancel the tax-related information.

Legal basis: Article 42 of the Regulations of the People's Republic of China on the Administration of Company Registration is under any of the following circumstances, the liquidation group of the company shall apply to the original company registration authority for cancellation of registration within 30 days from the end of the liquidation of the company: (1) The company is declared bankrupt according to law; (2) The business term specified in the articles of association expires or other reasons for dissolution specified in the articles of association occur, except that the company survives by amending the articles of association; (3) The shareholders' meeting or general meeting decides to dissolve, or the shareholders of a one-person limited liability company or the board of directors of a foreign-invested company decides to dissolve; (4) The business license is revoked, ordered to close or revoked according to law; (5) The people's court is dissolved according to law; (6) Other circumstances of dissolution as stipulated by laws and administrative regulations.