Internal news: Many people are quietly canceling the company. It is easy to open a company but difficult to cancel it, and cancellation worries a lot of people! Recently, the fourth phase of the Golden Tax was launched, and many people have already taken action.

01. If the company is not operating, should it be canceled? Many friends consider whether to cancel the company. The reasons are as follows, especially the last one is the most important: 1. Cost: Enterprises must keep accounts and file taxes, and necessary labor expenses will be incurred. 2. Liability for compensation: The company has never been cancelled. Once there is any debt owed, it must bear the liability for compensation within the limit of unpaid amounts. 3. The industrial and commercial blacklist: Companies that have not been operating for a long time and have not conducted annual industrial and commercial inspections will be included in the abnormal list; companies that have not reported annual reports for three consecutive years will also be included in the "serious illegal and dishonest enterprises"; serious illegal operations/six If you do not operate for more than three months, your license will be revoked. Don’t underestimate the industrial and commercial blacklist. Once listed as the legal representative or person in charge of an enterprise that seriously violates the law and is dishonest, you will be punished. Within three years, you are not allowed to serve as the legal representative or person in charge of other enterprises, which means you cannot be the boss within three years. 4. Easy to be included in the tax blacklist: After the fourth phase of the Golden Tax was launched, many companies' historical tax issues were not handled in compliance, and they were often notified to pay taxes at this step. And if you have tax issues that have not been resolved in this company, then there will be obstacles and problems when you register for tax in the next company.

So, the consequences of the company not operating and not canceling can be imagined.

02. Interpretation of the company’s latest announcement and cancellation process (2022)

Key points:

1. Market entities do not need to report the closure to the tax authorities if they cease operations. The autonomous behavior of market entities only needs to be filed with the registration authority in accordance with regulations. The tax authorities do not set tax preconditions for the closure of market entities. Market entities do not need to report to the tax authorities separately for closure.

2. Simplify the tax declaration of market entities during the period of suspension of business. If market entities in the state of suspension of business are required to perform tax and withholding obligations in accordance with the law, they can simplify the income tax declaration as follows, and no changes will be made in the current year.

3. Tax declaration during the period of abnormal business closure. For market entities recognized as abnormal households by the tax authorities, the above-mentioned simplified tax declaration method is not applicable during the period of closure before the abnormal status is lifted.

4. Simplify the tax clearance certificate process for self-employed individuals. Individual industrial and commercial households must apply to the market supervision department for simple cancellation. If they meet one of the following conditions, they are exempted from going to the tax authorities to apply for a tax clearance certificate: Not applied Those who have handled tax-related matters; those who have handled tax-related matters but have not received them, have not applied for invoices, and have no tax arrears and no other outstanding matters.

5. How to apply for tax clearance documents if the people's court rules to terminate the compulsory liquidation procedure? Market entities that have been ruled to compulsorily liquidate by the people's court shall apply to the tax authorities for issuance of tax clearance documents based on the people's court's ruling to terminate the compulsory liquidation procedure. If tax documents are required, the tax authorities will issue them immediately.

6. This announcement will be effective from July 14, 2022.

Understand the entire deregistration process in one picture:

Detailed explanation of the steps:

03. Before deregistration, 6 major tax issues must be dealt with

< p>1. Stamp Duty Stamp duty is a small tax that is easily overlooked, but it will definitely be turned upside down when canceling. Paid-in capital, capital reserves, operating account books, leases, purchase and sale contracts, and major contracts since the establishment of the company are all the focus of the inspection.

It is recommended that enterprises conduct self-examination first and pay taxes where necessary.

2. I lent my boss RMB 200,000 in personal income tax and never paid it back. What should I do? According to Cai Shui [2003] No. 158, the boss borrowed money from the company but did not repay it in one tax year and did not use it for production and operations. , should be regarded as distribution of dividends and dividends, and personal tax will be withheld at 20%.

An individual tax of RMB 40,000 should be withheld before cancellation.

Therefore, before a company cancels its business, it is necessary to conduct a self-examination of the "other receivables" account.

3. Sell inventory at a low price. Many companies have inventory in their books when they cancel. Can they be sold at a low price? The answer is yes. Generally, when an enterprise sells goods at a reduced price due to reasons such as paying off debts, switching production, going out of business, etc., it can generally be regarded as low-price sales with legitimate reasons, and will not be considered as low prices by the tax bureau.

4. Book inventory is distributed to investors. A trading company has a batch of 200,000 yuan worth of goods on its books. The market price is 250,000 yuan. When it is cancelled, it plans to distribute the goods to shareholders. According to the "Implementation Rules of the Interim Regulations on Value-Added Tax", the distribution of goods to investors should be regarded as sales, and the output tax payable is 32,500 yuan (25*13%).

5. What to do if the inventory is damaged? A trading company discovered during cancellation that a batch of 1.13 million yuan of inventory was damaged and worthless due to poor management. The input tax on this batch of goods had been deducted in the early stage.

Since the damage was caused by poor management, the input tax of 130,000 yuan (113/1.13*13%) should be transferred out when canceling.

6. Can the amount of excess tax credit be refunded? According to regulations, after the enterprise is cancelled, the tax authorities will no longer refund the taxes that have not yet been deducted from the opening inventory, as well as the amount of excess tax credit.

The enterprise can sell goods equivalent to this part of the input tax to affiliated companies to generate output tax. At the same time, it can issue input invoices to the affiliated companies and transfer the remaining tax to the affiliated companies. However, it must be noted that transactions with affiliated companies must have commercial reasons and be real. False issuance of invoices is not advisable!

Tips:

Invoices with real business are currently relatively compliant (such as commissions for temporary workers, which are not compliant in daily financial accounting) The solution is to use the flexible employment platform to truly integrate the four streams of business).

04. If you need to cancel, keep the cancellation method and information well

1. Tax cancellation There are three ways to cancel tax, and the applicable situations are as follows:

2. Industrial and commercial cancellation. There are two ways to cancel industrial and commercial cancellation. Taking a company as an example, the information that needs to be provided is as follows:

After the company is canceled, can it be exempted from previous tax-related responsibilities? The fourth phase of the Golden Tax further strengthened the tax-related responsibilities. Due to the interconnection of tax information, when some enterprises are deregistered, their tax-related illegal activities are not grasped by the tax authorities and public security organs. After the deregistration, the main person responsible for the crime will still bear criminal responsibility. Especially when it comes to the false payment of value-added tax, the chain is long and leaves long-term traces. Even after the company is deregistered, it may be investigated and punished due to the relationship between upstream and downstream companies.