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 liquidation team: Enterprises need to establish a liquidation team in accordance with the law, responsible for clearing the company's debts, assets, etc., and preparing a balance sheet and property inventory. The liquidation team shall be composed of shareholder representatives or relevant personnel, and shall submit to the industry and commerce department the "Application for Cancellation of Company Registration" signed by the head of the liquidation team, the "Certificate of Designated Representative or Jointly Entrusted Agent" signed by the company, copies of the designated representative's or entrusted agent's ID card, and the resolution of the shareholders' meeting on the establishment of the liquidation team
Tax deregistration: Log in to the electronic tax bureau, click on the "deregistration tax registration package" in the "package business" on the left to enter the processing page. Alternatively, you can log in to the electronic tax bureau and enter "deregistration tax registration" in the search box at the top of the homepage, click "search", find the deregistration tax registration package, and then click to enter. Select the reason for cancellation, the type of ID card of the handling person, and fill in the handling person's mobile phone number, ID card number, and name. Click "Next", and the system will automatically perform indicator verification. For taxpayers who meet the requirements of the commitment system for cancellation as stated in Document No. 149 of the General Administration of Taxation [2018], a commitment letter can be printed in the cancellation package, and the legal representative or the legal representative in collaboration with the financial manager can bring the commitment letter and the corresponding cancellation registration materials to the tax service hall of the competent tax authority on the same day for processing; The commitment letter will be automatically invalidated the next day and needs to be reprinted in the cancellation package business of the electronic tax bureau. For taxpayers who have completed the cancellation registration on the spot in accordance with the Tax General Office Document [2018] No. 149, they can directly cancel the enterprise in the cancellation package
Announcement in the newspaper: Publish a cancellation notice in a newspaper recognized by the Fengtai District Administration for Industry and Commerce, with a notice period of 45 days, to inform the society of the imminent cancellation of the company, and notify creditors to declare their debts within the prescribed time limit
Business deregistration: After 45 days of publication in the newspaper and obtaining the tax deregistration certificate, apply for business deregistration to the Fengtai District Market Supervision Administration with the original liquidation report, deregistration announcement newspaper, original and duplicate business license, official seal, shareholder meeting resolution and other materials. After the Market Supervision Administration approves the review, the business license will be revoked, and a "Notice of Company Cancellation Registration" will be issued
matters needing attention
Ensure tax compliance: Even without audit and cancellation, enterprises must ensure that all payable taxes, late fees, and fines have been settled before cancellation, and there are no unreported tax matters to avoid subsequent tax disputes
Fulfill liquidation procedures: Strictly follow legal procedures for liquidation, clear creditor's rights and debts, properly handle assets, prevent omissions or improper disposal, and protect the interests of creditors 411
Materials must be truthful and complete: The cancellation application materials submitted to the departments of industry and commerce, taxation, etc. must be truthful, accurate, and complete, and must not provide false information or conceal important facts, otherwise it may result in the cancellation application being rejected, and even face legal risks such as administrative penalties