北京门头沟》个体注销》20-30天办结》专业内外勤协助办理

北京门头沟个体注销主要有以下两种方式：

简易注销

• 适用条件：领取营业执照后未开展经营活动（未开业），即没有开过发票和报过税；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.

• 所需资料 ：

• 《个体工商户简易注销登记申请表》，若为家庭经营的，则全体人员均需签字确认。

• 经营者身份证复印件，若为经营者本人持身份证前来办理，则无需提供。

• 营业执照正副本，若证件原件遗失了，经营者可注明原因，并承诺承担由此产生的法律责任 。

• 办理流程 ：

1. 企业在公示系统填报简易注销公告，将《全体股东承诺书》拍成照片或扫描成图片，以 jpg 的格式上传。需注意每个企业只有一次申请简易注销的机会，上传的文件一旦确认上交，将无法修改，要谨慎操作。

2. 公告期 45 天内，若无人提出异议，即可进入下一步。

3. 公告期结束后，企业须在 30 个自然日内向工商部门提交简易注销申请。

一般注销

• 所需资料4 ：

• 营业执照正副本原件。

• 税务登记证正副本。

• 近三年财务报表及记账凭证。

• 公章及刻章备案登记卡。

• 缴税单据 (银行缴税流水单)。

• 已核销发票及未核销发票。

• 相关租赁凭证、租赁合同及承租发票。

• 社保相关资料 (有缴纳社保金的个体户才需提供) 。

• 办理流程：

1. 注销税务：先到国税局注销国税税务登记证，再到地税局注销地税税务登记证，需携带营业执照正副本、税务登记证正副本、公章等相关资料，填写相应的注销申请表，结清应纳税款、滞纳金和罚款等25.

2. 注销银行账户：如果个体工商户开设了银行账户，需携带开户的所有资料，包括营业执照正副本、税务登记证正副本、银行开户许可证、机构信用代码证、法人身份证和经办人身份证原件及复印件、公章、财务专用章、名章等，到开户银行办理销户手续，将账户内的资金全部转走，并交回银行开户许可证等相关证件.

3. 注销营业执照：携带上述所有资料以及税务部门出具的税务注销证明，到门头沟区工商局或当地工商所办理营业执照注销手续，填写《个体工商户注销登记申请书》，工商局会收回营业执照正副本，并出具注销证明

北京门头沟个体工商户注销后，相关税务问题需谨慎处理，以下是具体说明：

注销前的税务清算

• 结清应纳税款：需对经营期间的所有应纳税种，如增值税、个人所得税、城市维护建设税、教育费附加等进行全面清算，确保税款足额缴纳，无任何拖欠14.

• 缴销发票：将未使用完的空白发票以及已开具的存根联等，一并向税务机关缴销，防止发票外流引发税务风险34.

• 注销税务登记：携带营业执照副本及复印件、税务登记证正副本、发票领购簿、公章等相关资料，前往门头沟区税务机关办理税务登记注销手续，税务机关审核通过后，会出具税务注销证明34.

注销后的税务责任

• 补缴税款：个体工商户已注销，若被发现注销前存在少缴、漏缴税款等问题，税务机关仍有权追缴，原经营者需承担补缴责任123 。

• 滞纳金与罚款：除补缴税款外，还需按规定缴纳滞纳金，滞纳金按日加收滞纳税款万分之五 。若存在偷税、抗税等违法行为，还会面临罚款，情节严重的，甚至可能被追究刑事责任

After the cancellation of individual industrial and commercial households in Mentougou, Beijing, relevant tax issues need to be handled with caution. The following are specific instructions:

Tax liquidation before cancellation

Settlement of tax payable: It is necessary to comprehensively settle all tax payable during the operation period, such as value-added tax, personal income tax, urban maintenance and construction tax, education surcharge, etc., to ensure full payment of taxes and no arrears

Cancel invoices: Submit unused blank invoices and issued stubs to the tax authorities for cancellation to prevent tax risks caused by the outflow of invoices

Cancellation of tax registration: Bring the copy and photocopy of the business license, the original and duplicate copies of the tax registration certificate, the invoice purchase book, the official seal and other relevant materials to the Mentougou District tax authority to handle the tax registration cancellation procedures. After the tax authority approves the review, a tax cancellation certificate will be issued

Tax liability after cancellation

Supplementary payment of taxes: Even if an individual industrial and commercial household has been deregistered, if it is found that there were problems such as underpayment or omission of taxes before deregistration, the tax authority still has the right to pursue payment, and the original operator shall bear the responsibility for supplementary payment.

Late payment fees and fines: In addition to making up for the tax payment, late payment fees must also be paid according to regulations. The late payment fees are charged at a rate of 0.05% of the late payment tax per day. If there are illegal behaviors such as tax evasion and refusal to pay taxes, they may also face fines. In serious cases, they may even be held criminally responsible