北京公司注销主要有以下流程:
注销税务登记
· 注销税务登记申请:通过电子税务局或前往办税服务厅提交注销税务登记申请,并提交相关材料,如营业执照副本、法定代表人身份证、注销税务登记申请表等。税务机关受理后,会对公司的税务情况进行审核,确认无误后予以注销税务登记。
注销工商登记
· 注销申请:公告期结束后,公司可向工商行政管理部门提交注销申请,需提交的材料包括注销登记申请书、营业执照正副本、股东会决议、清算报告等。工商行政管理部门审核通过后,将予以注销工商登记。
注销社保登记和公积金账户
注销银行账户
· 准备材料:公司需携带开户许可证、营业执照副本、法定代表人身份证、印鉴卡等相关材料前往开户银行办理银行账户注销手续。
· 办理注销:银行审核材料后,会对账户进行清理,确认无余额且无未了结的业务后,予以注销银行账户。
其他事
· 印章销毁:公司注销后,需将公司的公章、财务章、发票章等各类印章交至公安机关指定的印章销毁机构进行销毁。
案例:股东纠纷导致的注销
· 公司情况
· 某贸易公司的两位股东因经营理念不合,长期存在矛盾,终决定解散公司并注销。
· 注销过程
· 税务注销:在税务清算过程中,发现其中一位股东曾以公司名义对外签订了一些未入账的合同,涉及税务问题较为复杂。经过多次沟通和税务机关的指导,终理清了税务事项,补缴了相应税款,完成税务注销。
· 工商注销:由于股东之间存在矛盾,在清算组备案和注销决议等环节出现了一些分歧和争议。经过多次协商和调解,终达成一致意见,成立了清算组并完成备案。在发布注销公告后,顺利提交了工商注销申请,工商部门审核通过后予以注销。
· 其他注销:随后办理了银行账户、社保账户、公积金账户的注销以及印章的销毁等手续。
· 遇到的问题及解决方案
· 问题:股东之间在清算方案上存在严重分歧,尤其是对于剩余资产的分配问题。
· 解决方案:请的律师进行调解,依据公司法和公司章程的规定,制定了合理的清算方案,明确了剩余资产的分配原则和方式,终解决了股东之间的纠纷,推动了注销程序的顺利进行。
Case: Cancellation caused by shareholder disputes
Company situation
Two shareholders of a trading company have decided to dissolveand cancel the company due to long-standing conflicts caused byincompatible business concepts.
Cancellation process
Tax deregistration: During the tax liquidation process, it wasdiscovered that one of the shareholders had signed some unrecordedcontracts in the name of the company, involving complex tax issues.After multiple communications and guidance from the taxauthorities, the tax matters were finally clarified, thecorresponding taxes were paid, and the tax cancellation wascompleted.
Industrial and commercial deregistration: Due to conflicts amongshareholders, there have been some disagreements and disputes inthe liquidation team's filing and deregistration resolutions. Aftermultiple negotiations and mediation, a consensus was finallyreached, and a liquidation team was established and filed forrecord. After the announcement of cancellation was released, theapplication for industrial and commercial cancellation wassuccessfully submitted and approved by the industrial andcommercial department for cancellation.
Other cancellations: Subsequently, procedures were completed forthe cancellation of bank accounts, social security accounts,housing provident fund accounts, and the destruction of seals.
Encountered problems and solutions
Problem: There are serious disagreements among shareholdersregarding the liquidation plan, especially regarding thedistribution of remaining assets.
Solution: Professional lawyers were hired for mediation, and areasonable liquidation plan was formulated in accordance with theprovisions of the Company Law and the Articles of Association. Theprinciples and methods for distributing remaining assets wereclearly defined, ultimately resolving disputes among shareholdersand promoting the smooth progress of the cancellation process.