北京房山》账目不齐注销》20-30天办结》专业辅助办理

在完成税款清算后，准备税务注销申请材料。通常包括营业执照副本、法定代表人身份证、税务登记证（如果有）、已缴清税款的证明（如完税凭证）等。

向房山税务机关提交税务注销申请，税务机关会根据企业的实际情况进行审核。如果存在一些小的问题，可能会要求企业进一步补充说明或提供材料，但由于已经主动进行了税款清算，通过的概率会相对较高。

根据现有的资料和税务机关的要求，对企业的应纳税款进行清算。如果有未申报的收入，要按照税法规定进行补申报和补缴税款。例如，通过银行对账单中的资金流入，核实是否有未开票的收入，如有则需要补缴增值税等相关税款。

对于可能存在的成本费用，在合理范围内进行列支。账目不齐，但可以提供一些能够证明支出的凭证，如采购合同、支付记录等，用于抵扣应纳税所得额，减少企业所得税的缴纳。

账目不齐，但仍要尽可能收集现有的财务资料，如银行对账单、发票存根（如果有）、纳税申报表等。这些资料可以帮助初步梳理企业的财务状况，尤其是资金往来和纳税情况。

向房山税务机关主动说明账目不齐的情况，并申请进行税务清查。

税务清查准备：

税款清算：

税务注销申请：

在登报公告期满后，准备工商注销申请材料。除了税务注销证明外，还需要清算报告（可以根据现有的财务资料和清算情况编写）、登报公告原件、营业执照正副本原件、公章等。

将材料提交给房山市场监督管理局，市场监督管理局会对材料进行审核。如果对账目不齐的情况有疑问，需要详细解释企业已经完成税务清算，并且在登报公告期间没有债权人提出异议等情况，以证明注销的合法性和合理性。审核通过后，收回营业执照，完成工商注销。

在房山当地公开发行的报纸上刊登注销公告，公告期为 45 天。公告内容应包括公司名称、注册号、法定代表人、清算组成员、注销原因等，并声明公司的债权债务由清算组负责处理。

成立清算组，负责公司的清算工作。清算组一般由股东组成，也可以聘请的清算人员。

准备清算组备案材料，包括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，提交给房山市场监督管理局进行备案。

清算组备案：

登报公告：

工商注销申请：

收集企业的公章、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房山相关部门进行缴销。

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。银行会对账户余额进行结算，将剩余资金退还给企业或按照企业的要求进行处理。

银行账户注销：

印章缴销：

Tax processing

After completing the tax settlement, prepare the application materials for tax deregistration. Usually includes a copy of the business license, the ID card of the legal representative, the tax registration certificate (if any), proof of paid taxes (such as tax payment vouchers), etc.

Submit a tax deregistration application to the Fangshan tax authority, and the tax authority will review it based on the actual situation of the enterprise. If there are some minor issues, the company may be required to provide further explanations or materials, but as the tax settlement has already been initiated, the probability of approval will be relatively high.

According to the existing information and the requirements of the tax authorities, settle the payable taxes of the enterprise. If there is unreported income, it is necessary to make up for the declaration and payment of taxes in accordance with tax laws. For example, by checking the inflow of funds in bank statements, it is necessary to verify whether there is any income that has not been invoiced, and if so, relevant taxes such as value-added tax need to be paid.

List possible costs and expenses within a reasonable range. Although the accounts are incomplete, some vouchers that can prove expenses, such as purchase contracts, payment records, etc., can be provided to offset taxable income and reduce the payment of corporate income tax.

Although the accounts are incomplete, it is still necessary to collect existing financial information as much as possible, such as bank statements, invoice stubs (if any), tax declaration forms, etc. These materials can help to preliminarily sort out the financial situation of the enterprise, especially in terms of fund transactions and tax payments.

Proactively explain the situation of incomplete accounts to the Fangshan tax authorities and apply for a tax investigation.