北京燕郊的小规模纳税人注销,
简易注销
适用条件:企业未开业或无债权债务。未开业是指领取营业执照后未开展经营活动;无债权债务是指申请注销登记前未发生债权债务或已将债权债务清算完结18 。
注销流程1 :
税务注销:携带执照副本、公章、发票章、身份证复印件、税盘和空白发票等,到税务机关办理税务注销。若未进行税务登记或虽登记但未领发票和税盘,办理相对简单;若有过经营活动开具过发票,税务机关会审查税务问题及报表,无问题则出具清税证明。
注销公示:取得清税证明后,准备营业执照正副本、委托书、法人及委托人身份证复印件等材料,到当地行政审批大厅申请填写资料,完成简易注销备案手续,如签署《简易注销投资人承诺书》,公示20 天,一般公司公示 45 天。
银行对公户注销:提前联系银行预约时间,携带法人身份证、委托人身份证、银行印鉴、网银 U盾、营业执照副本、公章、财务章、法人章等材料,前往银行办理注销。
工商注销:公示期满后,持营业执照正副本、所有印章、代办人及法人身份证复印件、清税证明等到工商大厅注销。相关人员需在山东市场监管电子签字平台签名,系统审核通过后打印企业注销证明,并交回营业执照、销毁印章。
一般注销流程
清算组备案:公司应在解散事由出现之日起十五日内成立清算组,开始清算,并向燕郊当地的市场监督管理局提交备案申请,提交清算组负责人签署的《公司注销登记申请书》、公司签署的《指定代表或者共同委托代理人的证明》及指定代表或委托代理人的身份证件复印件、股东会关于成立清算组的决议等材料579.
登报公告:企业需在燕郊当地的报纸或其他符合规定的媒体上刊登注销公告,公告期一般为 45天,宣告公司即将注销,通知债权人在规定期限内申报债权456.
税务注销:企业需向税务机关办理税务注销手续,需先注销未使用完的发票、注销税控设备,税务机关会对企业的纳税情况进行检查,清理未完成税款,补缴税款、滞纳金及罚款,解除税务非正常状态,后办理税务注销登记,并取得税务注销证明19.
工商注销:在登报公示期满后,企业持税务注销证明、清算报告、登报公告原件、营业执照正副本原件、公章等材料,向燕郊当地的市场监督管理局申请工商注销。市场监督管理局审核通过后,收回营业执照,予以注销,并出具《公司注销登记通知书》145.
银行账户注销:企业在完成工商注销后,携带工商注销通知书、银行开户许可证、法定代表人身份证、公章等材料,前往企业的开户银行办理银行账户注销手续,确保银行账户内没有未结算的资金或业务110.
印章缴销:将公司的公章、财务章、法人章等各类印章交至公安机关指定的印章刻制单位或者相关部门进行缴销110.
Small scale taxpayers in Yanjiao, Beijing have beenderegistered,
Simplified cancellation
Applicable conditions: The enterprise has not yet opened or hasno debt or credit. Not operating refers to not carrying outbusiness activities after obtaining a business license; No debt orcredit refers to the situation where no debt or credit has occurredbefore applying for cancellation of registration, or where theliquidation of debt or credit has been completed.
Cancellation process 1:
Tax cancellation: Bring a copy of the license, official seal,invoice seal, ID card copy, tax disk, and blank invoice to the taxauthority to handle tax cancellation. If there is no taxregistration or if there is registration but no invoice and taxinvoice have been received, the process is relatively simple; Ifinvoices have been issued for business activities, the taxauthorities will review the tax issues and reports, and issue a taxclearance certificate if there are no issues.
Cancellation public notice: After obtaining the tax clearancecertificate, prepare the original and duplicate copies of thebusiness license, power of attorney, copies of the legalrepresentative's and client's ID cards, and other materials. Applyto the local administrative approval hall to fill in theinformation and complete the simplified cancellation filingprocedures. If you sign the "Simplified Cancellation InvestorCommitment Letter", it will be publicly announced for 20 days, andfor general companies, it will be publicly announced for 45days.
Bank corporate account cancellation: Contact the bank in advanceto schedule a time, bring the legal representative's ID card, theclient's ID card, the bank seal, the online banking U-shield, acopy of the business license, official seal, financial seal, legalrepresentative seal and other materials to the bank to handle thecancellation.
Industrial and commercial deregistration: After the expirationof the public notice period, hold the original and duplicate copiesof the business license, all seals, copies of the agent and legalrepresentative's ID card, and tax clearance certificate to theindustrial and commercial hall for deregistration. Relevantpersonnel need to sign on the Shandong market supervisionelectronic signature platform, print the enterprise cancellationcertificate after the system review is approved, and return thebusiness license and destroy the seal.
General cancellation process
Liquidation group filing: The company shall establish aliquidation group within 15 days from the date of the occurrence ofthe dissolution reasons, start liquidation, and submit a filingapplication to the local market supervision and administrationbureau in Yanjiao. The application shall include the "Applicationfor Cancellation of Company Registration" signed by the head of theliquidation group, the "Certificate of Designated Representative orJointly Entrusted Agent" signed by the company, a copy of theidentity card of the designated representative or entrusted agent,and the resolution of the shareholders' meeting on theestablishment of the liquidation group
Announcement in the newspaper: Enterprises need to publish acancellation notice in local newspapers or other media in Yanjiaothat comply with regulations. The notice period is generally 45days, announcing that the company is about to be cancelled andnotifying creditors to declare their claims within the prescribedperiod
Tax deregistration: Enterprises need to go through taxderegistration procedures with the tax authorities. They need tofirst deregister unused invoices and tax control equipment. Then,the tax authorities will inspect the enterprise's tax situation,clean up unfinished taxes, make up for taxes, late fees and fines,lift the abnormal tax status, and then handle tax deregistrationregistration and obtain a tax deregistration certificate
Business deregistration: After the expiration of the publicationperiod, the enterprise shall apply for business deregistration tothe local market supervision and administration bureau in Yanjiaowith the original tax deregistration certificate, liquidationreport, newspaper announcement, original and duplicate businesslicense, official seal and other materials. After the MarketSupervision Administration approves the review, the businesslicense will be revoked, and a "Notice of Company CancellationRegistration" will be issued