北京丰台不查账注销的相关内容:
适用情形
未开业或无经营活动的企业:如果企业注册后未实际开展经营活动,或虽有经营但业务极少,未产生复杂的财务往来和税务问题,可适用不查账注销51011.
账本丢失或不完整的企业:因各种原因导致企业账本丢失、损坏或记录不完整,无法准确提供完整财务资料,但能确保税务合规的情况下,可尝试申请不查账注销128.
税务简易注销的企业:符合税务部门规定的简易注销条件,如未办理过涉税事宜,或办理过涉税事宜但未领用发票、无欠税(滞纳金)及罚款等,可进行不查账注销1.
注销流程
成立清算组:企业需依法成立清算组,负责清理公司的债权债务、资产等,并编制资产负债表和财产清单。清算组需由股东代表或相关人员组成,并向工商部门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1011.
税务注销:登录电子税务局,点击左侧 “套餐业务” 中的“注销税务登记套餐”,进入办理页面,也可通过电子税务局登录后首页上方搜索框中输入 “注销税务登记”,点击“搜索”,找到注销税务登记套餐后点击进入。选择注销原因、经办人身份证件类型,填写经办人手机号码、身份证件号码、经办人姓名。点击下一步,系统将自动进行指标校验,对于符合税总发〔2018〕149号文承诺制容缺办理注销的纳税人,可在注销套餐中打印承诺书,并由法人代表或者法人代表协同财务负责人当天携带承诺书和相应注销登记所需材料至主管税务机关办税服务大厅办理;隔天承诺书自动作废,需重新在电子税务局注销套餐业务中打印承诺书。对于符合税总发〔2018〕149 号文当场办结注销登记的纳税人,可以在注销套餐中直接将企业进行注销1.
登报公告:在丰台区工商部门认可的报纸上刊登注销公告,公告期为 45天,向社会通报公司即将注销的消息,通知债权人在规定期限内申报债权1011.
工商注销:待登报满 45天且取得税务注销证明后,持清算报告、注销公告报纸原件、营业执照正副本原件、公章、股东会决议等材料,向丰台区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》1011.
注意事项
确保税务合规:是不查账注销,企业也需确保在注销前已结清所有应纳税款、滞纳金和罚款,不存在未申报的税务事项,避免后续出现税务纠纷110.
履行清算程序:严格按照法定程序进行清算,清理债权债务,妥善处理资产,防止出现遗漏或不当处置,损害债权人利益411.
材料真实完整:向工商、税务等部门提交的注销申请材料必须真实、准确、完整,不得提供虚假信息或隐瞒重要事实,否则可能导致注销申请被驳回,甚至面临xingzhengchufa等法律风险
Cancellation process
Establishing a liquidationteam: Enterprises need to establish a liquidation team inaccordance with the law, responsible for clearing the company'sdebts, assets, etc., and preparing a balance sheet and propertyinventory. The liquidation team shall be composed of shareholderrepresentatives or relevant personnel, and shall submit to theindustry and commerce department the "Application for Cancellationof Company Registration" signed by the head of the liquidationteam, the "Certificate of Designated Representative or JointlyEntrusted Agent" signed by the company, copies of the designatedrepresentative's or entrusted agent's ID card, and the resolutionof the shareholders' meeting on the establishment of theliquidation team
Tax deregistration: Log in tothe electronic tax bureau, click on the "deregistration taxregistration package" in the "package business" on the left toenter the processing page. Alternatively, you can log in to theelectronic tax bureau and enter "deregistration tax registration"in the search box at the top of the homepage, click "search", findthe deregistration tax registration package, and then click toenter. Select the reason for cancellation, the type of ID card ofthe handling person, and fill in the handling person's mobile phonenumber, ID card number, and name. Click "Next", and the system willautomatically perform indicator verification. For taxpayers whomeet the requirements of the commitment system for cancellation asstated in Document No. 149 of the General Administration ofTaxation [2018], a commitment letter can be printed in thecancellation package, and the legal representative or the legalrepresentative in collaboration with the financial manager canbring the commitment letter and the corresponding cancellationregistration materials to the tax service hall of the competent taxauthority on the same day for processing; The commitment letterwill be automatically invalidated the next day and needs to bereprinted in the cancellation package business of the electronictax bureau. For taxpayers who have completed the cancellationregistration on the spot in accordance with the Tax General OfficeDocument [2018] No. 149, they can directly cancel the enterprise inthe cancellation package
Announcement in the newspaper:Publish a cancellation notice in a newspaper recognized by theFengtai District Administration for Industry and Commerce, with anotice period of 45 days, to inform the society of the imminentcancellation of the company, and notify creditors to declare theirdebts within the prescribed time limit
Business deregistration: After45 days of publication in the newspaper and obtaining the taxderegistration certificate, apply for business deregistration tothe Fengtai District Market Supervision Administration with theoriginal liquidation report, deregistration announcement newspaper,original and duplicate business license, official seal, shareholdermeeting resolution and other materials. After the MarketSupervision Administration approves the review, the businesslicense will be revoked, and a "Notice of Company CancellationRegistration" will be issued
matters needingattention
Ensure tax compliance: Evenwithout audit and cancellation, enterprises must ensure that allpayable taxes, late fees, and fines have been settled beforecancellation, and there are no unreported tax matters to avoidsubsequent tax disputes
Fulfill liquidation procedures:Strictly follow legal procedures for liquidation, clear creditor'srights and debts, properly handle assets, prevent omissions orimproper disposal, and protect the interests of creditors411
Materials must be truthful andcomplete: The cancellation application materials submitted to thedepartments of industry and commerce, taxation, etc. must betruthful, accurate, and complete, and must not provide falseinformation or conceal important facts, otherwise it may result inthe cancellation application being rejected, and even face legalrisks such as administrative penalties