Liquidation is necessary for the cancellation of the company to solve the problems of the company's creditor's rights, debts and taxes owed, that is, the taxes owed must be paid before the cancellation of the company.

1. What taxes must be paid to cancel the company?

1. Liquidation period: turnover tax and other related taxes and fees;

2. After determining the liquidation income: enterprise income tax;

The liquidation income of an enterprise is the realizable value or transaction price of all assets, after deducting the tax basis of assets, liquidation expenses and related taxes, plus the profit and loss of debt settlement. After the liquidation income is determined, the liquidation enterprise shall calculate and pay the liquidation income tax.

3. Distribute the remaining assets to shareholders, who must pay personal income tax;

4. Pay rent tax;

Property tax is paid by all enterprises, but it is not paid. The rent can't be lent, and the later audit must be paid. If it is serious, it will be fined for late payment. Therefore, when canceling the company, it is best to check whether the house rental tax has been paid. If not, it needs to be paid: rental income12%;

5. Stamp duty on paid-in capital;

6. Stamp duty on account books;

7. Various taxes and fines.

2. What are the conditions for the cancellation of the company?

The cancellation of a company refers to the process of applying to the registration authority for cancellation and terminating its legal person status when the company declares bankruptcy, is acquired by other companies, the prescribed business term expires or the company is dissolved internally. Company cancellation conditions:

1, the company was declared bankrupt according to law;

2. The business term stipulated in the Articles of Association expires or other reasons for dissolution occur;

3. The company is dissolved due to merger or division;

4. The company is ordered to close down according to law and can apply for cancellation.

Note: Revocation of business license means cancellation of the company. If you don't plan to start a company in the future, you don't need to go through the cancellation procedures, because the business license will be automatically cancelled without annual inspection. In addition, if the company stops filing tax returns, the tax bureau will also stop the company's tax registration certificate. However, the premise of this practice is that it no longer has the qualification to become an enterprise legal person within three years, and it will return to normal after three years.

Third, how to bear the debt after the cancellation of the company?

1. Shareholders of the company who abuse their rights to evade debts shall bear joint and several liabilities. In order to avoid debts, shareholders often cancel the company maliciously, or cancel the company after transferring property. At this time, the creditor can recover from the relevant shareholders in accordance with the relevant provisions of the Company Law to realize his creditor's rights.

2. The liquidator shall be responsible for the illegal act. According to the specific provisions of the Company Law, the liquidation group and liquidator will be punished by fines and other penalties if they commit illegal acts in the liquidation process; At the same time, confiscate the illegal income.

3. Liquidation in accordance with the specific provisions of the Partnership Enterprise Law and the Bankruptcy Law. When the partnership enterprise is liquidated, the liquidator commits illegal acts and is responsible for repaying and compensating debts; After the dissolution of a sole proprietorship enterprise, the original investor shall be liable for paying off the debts of the enterprise; When an enterprise goes bankrupt, the legal representative or other persons directly responsible shall be liable for compensation in accordance with the law when the actor commits the acts stipulated in the bankruptcy law.

According to the law, we can know that the taxes that must be paid when canceling the company include enterprise income tax, turnover tax, distribution of surplus assets to shareholders and personal income tax of shareholders.

Legal objectivity:

Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.