In terms of taxation, we must also deal with what these enterprises that have not declared for a long time are! It also adds a lot of workload to tax collectors.
Therefore, the country issued a new notice! Solve this problem and make it easier to simply log off ~ ~ ~
This notice is undoubtedly good news for most enterprises:
1. Good news:
(1) Individual industrial and commercial households simply cancel, without submitting a letter of commitment and publicity;
(2) The publicity time of simple cancellation registration is changed from 45 days to 20 days.
2. Scope of application
The new policy does not mean that all enterprises can do this by simple cancellation, but there are conditions.
Scope of application: market entities that have not incurred creditor's rights and debts or have paid off creditor's rights and debts.
That is to say, when the enterprise applies for simple cancellation of registration, there are no outstanding claims and debts such as liquidation expenses, employees' wages, social insurance expenses, statutory compensation, and taxes payable (late fees and fines). All investors promise in writing to bear legal responsibility for the authenticity of the above situation.
3. Audit by tax authorities
Simple cancellation is not as simple as everyone thinks. It is simple if you meet the conditions. The tax department will synchronize the simple cancellation information registered by the market department. Generally, it must meet the following three points before passing:
(1) No taxpayer has ever handled tax. In other words, the company has never been registered, and there have been no tax-related matters.
(2) Never received invoices, never issued invoices on behalf of others, never owed taxes, never filed overdue declarations, etc.
(3) The tax clearance procedures such as the cancellation of invoices and the settlement of tax payable have been completed.
Therefore, this means that if an enterprise wants to cancel, it still has to clean up debt bonds, invoices and related tax-related matters, and only after the tax clearance procedures of the tax bureau can it be cancelled quickly.
In fact, the most important step for a company to cancel its tax is to cancel its tax and get the tax clearance certificate. Then, there are many things to do in tax cancellation. What needs to be dealt with? Read on!
1. Establish a liquidation team.
Liquidation is the most important step. Enterprises should first set up a liquidation team and formulate corresponding liquidation plan according to the company's situation.
What needs to be liquidated: the transactions on the books are debts and claims, surplus inventory and fixed assets; Whether there are undeclared taxes (especially stamp duty, small taxes are most easily overlooked, paid-in capital, capital reserve, business books, leasing, purchase and sale and other major contracts) needs to check whether stamp duty has been paid or not.
Finally, issue a liquidation report and issue a liquidation income tax return.
2. Blank invoices are invalid, and the tax control panel is cancelled.
The blank invoice is invalid. If it is a golden tax plate, you must first go to the tax bureau window to modify the clock, and then go to the aerospace information to cancel the tax control plate.
3. Cancellation of tax registration.
Take the financial statements, liquidation report, liquidation income tax return, business license, official seal, legal person seal, legal person ID card of the current month, quarter and year (consult the local tax bureau for specific information, there will be subtle differences in different places) and other materials to go to the lobby of the tax bureau for cancellation.
After the tax cancellation, you can handle the cancellation of industry and commerce, the cancellation of bank accounts and the cancellation of provident fund and social security.
Don't be lucky when you cancel. Many problems are often found out when you cancel. Don't make false financial statements and liquidation reports to defraud tax cancellation, and you will bear corresponding responsibilities.
1. High-risk behaviors worthy of vigilance in enterprises
(1) False invoicing, tax deduction to defraud tax refund and other tax violations. False opening is the easiest to be investigated, and the related enterprises are investigated or later found to be traced, even if they are cancelled, the legal person will be investigated for corresponding responsibility.
(2) The company's previous illegal operation. Being found out after cancellation will also be punished.
(3) Failing to liquidate or providing false liquidation report to defraud cancellation.
(4) Cancellation in the process of administrative punishment being executed.
2. The consequences of irregular cancellation
(1) Serious illegal operation or failure to operate for more than six months will be blacklisted; Affect legal persons, restrict exit, consumption and so on.
(2) There is no annual report for three consecutive years and other acts are listed as "serious illegal and untrustworthy enterprises". The legal representative or person in charge of an enterprise that has been listed as a serious violation of law and dishonesty shall not serve as the legal representative or person in charge of other enterprises within three years.
(3) Enterprise legal person can't buy social security, which will affect the future pension, can't apply for loans and take the high-speed train, and there are still many restrictions involved. If there is something wrong with credit information in the credit era, what you do will be limited, and even affect the development of your next generation of children.
Therefore, the policy given by the state is not a loophole for everyone to take advantage of, and it must be strict.