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
· 社保注销：公司需携带注销通知书、营业执照副本、社保登记证等相关材料前往社保经办机构办理社保注销手续。社保经办机构审核后，会办理社保账户的注销。
· 公积金注销：前往公积金管理中心办理公积金账户的注销，需提供注销申请书、营业执照副本、公积金缴存登记证等材料。公积金管理中心审核无误后，将注销公积金账户。
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。
When a company is deregistered, distributing inventory goods assurplus property to shareholders is subject to taxation, mainlyinvolving the following types of taxes:
value added tax
Equivalent sales behavior: According to the Implementation Rulesof the Interim Regulations of the People's Republic of China onValue added Tax, units or individual industrial and commercialhouseholds distributing self-produced, commissioned processed orpurchased goods to shareholders or investors shall be deemed asselling goods. Therefore, the company distributes inventory goodsto shareholders and needs to pay value-added tax based on deemedsales.
Calculation method: General taxpayers need to calculate salesbased on the fair value of inventory goods, and calculate outputtax based on applicable tax rates, while also being able to offsetinput tax. For example, if the fair value of inventory goods is 1million yuan and the applicable value-added tax rate is 13%, theoutput tax amount would be 130000 yuan. If the input tax on thepurchased product is 100000 yuan, the actual value-added taxpayable is 30000 yuan. Small scale taxpayers are subject to asimplified tax calculation method, which calculates and paysvalue-added tax by multiplying the sales amount by the taxcollection rate. If the tax collection rate is 3%, they should paya value-added tax of 30000 yuan.
corporate income tax
Equivalent sales and liquidation income: When a companydistributes inventory goods to shareholders, it is also consideredas sales in terms of corporate income tax. This will increase thetaxable income of the enterprise. At the same time, during thecompany's deregistration and liquidation, factors such as salesrevenue and inventory costs will affect the calculation ofliquidation income.
Calculation method: First, the inventory goods are treated assales revenue and included in the liquidation income. Then, afterdeducting the cost of inventory goods, related taxes, and otherdeductible items, the liquidation income is calculated. Accordingto the Enterprise Income Tax Law, liquidation income should besubject to enterprise income tax. For example, if the fair value ofinventory goods is 1 million yuan, the cost is 800000 yuan, therelated taxes and fees are 20000 yuan, and other deductible itemsare 100000 yuan, then the liquidation income is 80000 yuan, and theenterprise income tax rate is 25%, then the enterprise income taxshould be paid 20000 yuan.
individual income tax
Dividend income: For shareholders, if they are natural personshareholders and receive inventory goods from the liquidatedenterprise, they should pay personal income tax according to"dividend and bonus income".
Calculation method: The fair value of inventory goodsdistributed to shareholders is used as the taxable income, andpersonal income tax is calculated at a rate of 20%. If the fairvalue of inventory goods distributed to shareholders is 500000yuan, personal income tax of 100000 yuan should be paid. If theshareholder is a legal entity shareholder, they generally do notneed to pay personal income tax, but the distributed inventorygoods need to be subject to corporate income tax treatment inaccordance with relevant regulations.
