Since 10 and 1, the registration system reform of "three certificates in one, one photo and one yard" has been fully implemented throughout the country. Under the new system, the cancellation of an enterprise means the cancellation of the original business license, tax registration certificate and organization code certificate. At the same time, the simple cancellation system is different from the ordinary cancellation system, which has great influence on enterprise tax management and tax planning.

First, the simple cancellation procedure

Second, what materials need to be submitted for simple cancellation?

As can be seen from the above, simple cancellation not only simplifies the cancellation procedures and submission of materials, but also greatly shortens the processing time. At present, the implementation plan of simple cancellation has been announced in the pilot area, which is in line with the requirements of the Notice of the State Administration for Industry and Commerce on Launching the Pilot Reform of Simple Cancellation of Enterprises (Industrial and Commercial Enterprise Word [2015] No.2), and can follow the principles of convenience, efficiency, openness and transparency, and controllable risks, but there are still the following similarities and differences:

(1) Applicable object

At the very least, enterprises that are suitable for simple cancellation are enterprises that have no business and no creditor's rights and debts. However, Shanghai Pudong New Area, Shenzhen, Zhejiang, Fangchenggang and Shenyang also stipulate that enterprises applying simple cancellation procedures should also be enterprises that have not entered the list of abnormal enterprises and the list of serious illegal enterprises in the enterprise credit information system. Some pilot areas have also restricted the types of enterprises that can apply simple cancellation. The differences are as follows:

(2) Submitted materials

The materials that enterprises in pilot areas need to submit to apply for simple cancellation are generally: application for simple cancellation of registration of enterprises, power of attorney of designated representative or entrusted agent, original and photocopy of business license. In addition, Shenzhen also requires enterprises to provide statements such as creditor's rights and debts, letters of commitment to assume corresponding responsibilities and resolutions on dissolution; Yancheng also requires the submission of a description of undisclosed or debt-free debts; Fangchenggang still requires corporate enterprises to set up a liquidation group to organize liquidation, but cancels the registration requirements of the liquidation group, and submits 1 decision including the company's shareholders' meeting (shareholders) deciding to dissolve, organizing to complete liquidation, and assuming debts.

Third, the form of publicity and the time of announcement.

Shanghai Pudong, Shenzhen, Tianjin, Hohhot, Jiujiang, Shenyang and Zhejiang all pointed out that enterprises applying simple cancellation procedures can make announcements through the enterprise credit information publicity system. Tianjin can also choose to make announcements through newspapers, and Zhejiang Province and several other regions also choose other network systems to make announcements.

In addition, except for Shenzhen and Shenyang, the time requirement for publicity in various places is still 45 days, and most other pilot areas have been shortened. For example, Shanghai and Hohhot stipulate 10 working days, Zhejiang stipulates 10 days, and Jiujiang stipulates 7 working days.

Conclusion:

According to the Notice of the State Administration for Industry and Commerce and State Taxation Administration of The People's Republic of China on Doing a Good Job in the Connection of "Three Certificates in One", an enterprise that implements the registration mode of "three certificates in one, one photo and one yard" cancels its registration, and the applicant applies to the enterprise registration authority for cancellation of registration with the tax payment certificate issued by the tax authorities. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing the Reform of the Registration System of "Three Certificates in One" further clarifies that, after the cancellation of the three certificates, enterprises must first declare tax payment. It can be seen that compared with general cancellation, simple cancellation can greatly simplify cancellation procedures and submit materials, and bring more planning space for related structural adjustments such as enterprise relocation, merger and division.