Fill in the liquidation end time of the international liquidation period. An enterprise shall, within 0/5 days from the date of liquidation, submit an enterprise liquidation income tax return to the competent tax authorities to settle the tax. If an enterprise fails to file tax returns within the prescribed time limit or fails to pay taxes within the prescribed time limit, it shall pay a late fee in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
The process of company cancellation is as follows:
1. Establish a liquidation group;
2. carry out liquidation. The liquidation group shall take over the company from the date of its establishment and carry out the business of taking over the company's property;
3. Notify creditors to declare their claims;
4. Put forward liquidation plan. After clearing the company's property, the liquidation group shall formulate and submit the liquidation plan, which shall be discussed and approved by the shareholders' meeting or confirmed by the competent authority.
5. Clean up the company's assets, deal with creditor's rights and debts, and distribute property;
6. After the liquidation, the relevant certificates shall be cancelled according to law.
1. The information required to cancel the company is as follows:
1, company business license;
2. National tax and local tax registration certificate;
3. Organization code certificate;
4. Power of attorney;
5. Bank account opening license;
6. Stamp the supervision card;
7. Legal person ID card;
8. The agent's ID card;
9. Take the official seal, private seal and financial seal, and fill in the form and seal it.
Two. The conditions for cancellation of the company are as follows:
1. The business term of the company expires or other reasons for dissolution stipulated in the articles of association occur.
2. It is cancelled due to the merger or division of the company;
3. The shareholders' meeting resolves to dissolve the company;
4. Being revoked, ordered to close down or revoked;
5. Cancellation after being sued by shareholders to dissolve the company.
In short, the process of canceling the company is to sell the national tax first, then the local tax, then the bank to cancel the account, and finally cancel the company's business license at the industrial and commercial bureau. Before going through the cancellation procedures with the registration authority, the company must be liquidated according to law, including terminating production, operation and sales activities, liquidating the company's affairs, settling civil litigation, clearing up creditor's rights and debts and distributing the remaining property.
Legal basis:
Notice of State Taxation Administration of The People's Republic of China Municipality on Relevant Issues Concerning Enterprise Liquidation Income Tax
1. When an enterprise is liquidated, the whole liquidation period shall be regarded as a tax year, and the liquidation income and income tax payable shall be calculated according to law. An enterprise shall, within 0/5 days from the date of liquidation, submit an enterprise liquidation income tax return to the competent tax authorities to settle the tax.
If an enterprise fails to file tax returns within the prescribed time limit or fails to pay taxes within the prescribed time limit, it shall pay a late fee in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Two, enter the liquidation period of enterprises to deal with liquidation matters, reported to the competent tax authorities for the record.