北京门头沟个体注销主要有以下两种方式:
简易注销
一般注销
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
注销后的税务责任
After the cancellation of individual industrial and commercialhouseholds in Mentougou, Beijing, relevant tax issues need to behandled with caution. The following are specific instructions:
Tax liquidation before cancellation
Settlement of tax payable: It is necessary to comprehensivelysettle all tax payable during the operation period, such asvalue-added tax, personal income tax, urban maintenance andconstruction tax, education surcharge, etc., to ensure full paymentof taxes and no arrears
Cancel invoices: Submit unused blank invoices and issued stubsto the tax authorities for cancellation to prevent tax risks causedby the outflow of invoices
Cancellation of tax registration: Bring the copy and photocopyof the business license, the original and duplicate copies of thetax registration certificate, the invoice purchase book, theofficial seal and other relevant materials to the MentougouDistrict tax authority to handle the tax registration cancellationprocedures. After the tax authority approves the review, a taxcancellation certificate will be issued
Tax liability after cancellation
Supplementary payment of taxes: Even if an individual industrialand commercial household has been deregistered, if it is found thatthere were problems such as underpayment or omission of taxesbefore deregistration, the tax authority still has the right topursue payment, and the original operator shall bear theresponsibility for supplementary payment.
Late payment fees and fines: In addition to making up for thetax payment, late payment fees must also be paid according toregulations. The late payment fees are charged at a rate of 0.05%of the late payment tax per day. If there are illegal behaviorssuch as tax evasion and refusal to pay taxes, they may also facefines. In serious cases, they may even be held criminallyresponsible