Article 6 of the Notice on Several Policies of Value-added Tax (Caishui [2005]165) stipulates that when a general taxpayer cancels or is disqualified from the tutorial period and becomes a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax credit will not be refunded.
Therefore, when the general taxpayer cancels, the unrealized sales of inventory do not need to pay taxes.
Clean up your accounts first, that is, check your accounts first to see if there are any unpaid taxes in taxation.
Then apply to the tax department, and some people will check your accounts, usually for the first three years, and some will not.
Take stock of the inventory and calculate whether there is any error in the value-added tax.
If there is no problem with accounting treatment and other taxes, the income tax will be liquidated. The liquidation income is the balance of all assets or property after deducting liquidation expenses, losses, liabilities, undistributed profits, public welfare fund and provident fund, which exceeds the paid-in capital.
The income from liquidation multiplied by the tax rate is the payable income tax.
In this way, if the tax is cancelled, the industrial and commercial cancellation can be handled.
If you feel trouble, you can also ask a tax agency to handle it for you.
As long as your actual inventory is the same as your book, it won't matter.
If the inventory is in other places, it depends on how the tax bureau determines it. If he thinks you are selling, he will pay the value-added tax.
2. When the company cancels and makes a cash flow statement, it is better to transfer the balance of prepayments and other payables to the increase of operating payables in the attached table: 1. By transferring the accounts from the beginning to the end, prepayments will be made from the beginning to the end, and then the ending balance will be in the same direction as the opening balance.
2. The reference formula is as follows: 1, the item amount of accounts receivable of the asset side = the debit balance of the detailed account of accounts receivable+the debit balance of the detailed account of accounts received in advance (assuming the provision for bad debts is not considered)? 2. Debtor's advance payment item amount = credit balance of "accounts receivable" subsidiary account+credit balance of "advance payment" subsidiary account? 3. Item amount of prepayments of the asset side = debit balance of the prepayment subsidiary account+debit balance of the accounts payable subsidiary account? 4. The amount of accounts payable of the debtor = the credit balance of "accounts payable" subsidiary account+the credit balance of "prepayments" subsidiary account.