The general cancellation process is applicable to all kinds of enterprises. After the liquidation, enterprises need to cancel tax registration, enterprise registration and social insurance registration respectively. Companies involved in customs declaration and other related businesses also need to handle matters such as filing and cancellation of customs declaration units.
1. Apply for cancellation of tax registration.
When a taxpayer applies to the tax department for cancellation, the tax department conducts a pre-inspection of tax cancellation to check whether the taxpayer has any outstanding matters.
(1) If a taxpayer who has not handled tax-related matters takes the initiative to go to the tax department for tax payment, the tax department can immediately issue a tax payment certificate according to the business license provided by the taxpayer.
(2) Taxpayers who meet the conditions for filling vacancies immediately have complete information when handling tax cancellation, and the tax authorities immediately issue tax payment vouchers; If the information is incomplete, the tax authorities can issue tax payment vouchers immediately after making a commitment. Taxpayers should complete the information filling and handle related matters within the promised time limit. The specific tolerance conditions are:
(1) Taxpayers who have handled tax-related matters but have not received invoices (including invoices on behalf of them) have no tax arrears (late fees) and fines, and take the initiative to go to the tax authorities for tax settlement;
(2) taxpayers who are not in the state of tax inspection, do not owe taxes (late fees) and fines, have paid off special VAT invoices and tax control equipment, and meet one of the following circumstances:
● Taxpayers with tax credit rating of A and B;
● M-level taxpayers with the tax credit rating of A-level holding parent company;
● Enterprises established by the provincial people's government for introducing talents or industry leaders recognized by industry associations at or above the provincial level;
● Regular fixed individual industrial and commercial households that are not included in the tax credit rating evaluation;
● Taxpayers who have not reached the VAT tax threshold.
(3) If the conditions for immediate processing under the commitment system are not met (or if the conditions for immediate processing under the commitment system are met, but the taxpayer is unwilling to commit), the tax department will issue a Notice of Tax Matters to the taxpayer (informing the taxpayer of the outstanding matters), and the taxpayer can handle all the outstanding matters before handling the tax cancellation.
(4) If the manager of an enterprise declared bankrupt by a ruling of the people's court applies for tax cancellation with the ruling of the people's court to terminate the bankruptcy procedure, the tax department will immediately issue a tax payment certificate.
(5) Before the taxpayer handles the tax cancellation, it is not necessary to apply to the tax authorities to terminate the Entrusted Deduction Agreement. After the tax authorities complete the tax cancellation, the entrusted deduction agreement will be automatically terminated.
2. Apply for cancellation of enterprise registration. The liquidation group shall submit an application for cancellation of registration, resolutions of shareholders' meeting, liquidation report and tax payment certificate to the registration authority, and apply for cancellation of registration. If the registration authority and the tax authority have * * enjoyed the enterprise's tax settlement information, the enterprise does not need to submit a paper tax settlement certificate; If the original and copy of the paper business license have been obtained, the original and copy of the business license shall be returned. When a wholly state-owned company applies for cancellation of registration, it shall also submit the decision of the state-owned assets supervision and administration institution. Among them, the important wholly state-owned companies identified by the State Council shall also submit the approval documents of the people's government at the same level. When an enterprise with a branch applies for cancellation of registration, it shall also submit the certificate of cancellation of registration of the branch.
3. Apply for cancellation of social insurance registration. An enterprise shall, within 30 days from the date of cancellation of its registration, submit an application for cancellation of social insurance registration and other relevant cancellation documents to the original social insurance registration authority, and go through the formalities for cancellation of social insurance registration. Before canceling the registration of social insurance, the unpaid social insurance premium shall be paid.
4. Apply to the customs declaration unit for record cancellation. Enterprises involved in customs declaration can declare to the customs through the "single window" () and "Internet plus customs" () of international trade.
Submit the cancellation application of the customs declaration unit, or submit the cancellation application through the cancellation "One Net" service platform networked by the market supervision department and the customs. Taxpayers who have filed with the customs and have outstanding tax-related matters such as tax arrears (including late fees) and fines should apply to the market supervision department for cancellation of enterprise registration after the customs declaration unit applies for cancellation.
(2) Simple cancellation process
1. Applicable object
Market entities without creditor's rights or debts that have been paid off (except listed companies). When applying for simple cancellation of registration, the market entity shall not have outstanding debts such as liquidation expenses, employees' wages, social insurance expenses, statutory compensation, taxes payable (late fees and fines).
In any of the following circumstances, the simple cancellation procedure is not applicable to enterprises: foreign-invested enterprises involved in special access management measures stipulated by the state; Being included in the list of abnormal business operations of enterprises or the list of serious illegal and untrustworthy enterprises; Equity (investment interest) is frozen, pledged or mortgaged with movable property; You Zheng
Being put on file for investigation, administrative enforcement, judicial assistance, administrative punishment, etc. ; The unincorporated branch of the enterprise has not gone through the cancellation of registration; The summary cancellation procedure has been terminated; Laws, administrative regulations or decisions of the State Council require examination and approval before cancellation of registration; Other circumstances that do not apply to the simple cancellation of registration of enterprises.
If the enterprise is "listed in the list of abnormal operations", "its equity (investment interests) is frozen, pledged or mortgaged by movable property" and "the unincorporated branch of the enterprise has not gone through the cancellation registration", it is not necessary to go through the simple cancellation registration. After the abnormal state disappears, you can apply for simple cancellation of registration through publicity again. If the text and format of the letter of commitment are not standardized, the market supervision department will accept its simple cancellation application without re-publicity.
Taxpayers who meet the simple cancellation conditions of the market supervision department, have not handled tax-related matters, have handled tax-related matters but have not received invoices (including invoicing), have no tax arrears (late fees) and fines, and have no other tax-related matters outstanding, are exempt from going to the tax authorities for tax payment certificates, and can directly apply to the market supervision department for simple cancellation.
2. Treatment process
(1) Enterprises that meet the applicable conditions log in and cancel the "One Network" service platform or the "Simple Cancellation Announcement" column of the national enterprise credit information publicity system actively announce to the public the information such as the proposed application for simple cancellation registration and the commitment of all investors. The publicity period is 20 days.
(2) During the publicity period, relevant stakeholders and relevant government departments can raise objections through the "Objection Message" function in the "Simple Cancellation Announcement" column of the national enterprise credit information publicity system and briefly state the reasons. After the end of the publicity period, the publicity system will no longer accept objections.
(III) After obtaining the information pushed by the market supervision department to apply for simple cancellation of registration through information * * *, the tax authorities should query the tax information system in accordance with the prescribed procedures and requirements to verify the relevant tax-related situation. The tax authorities will not raise any objection to the taxpayers in the following situations displayed in the query system.
Discussion: first, taxpayers who have not handled tax-related matters; Second, taxpayers who have handled tax-related matters but have not received invoices (including invoices), have no tax arrears (late fees) and fines, and have no other tax-related matters outstanding; Third, taxpayers who have completed tax payment procedures such as paying invoices and settling taxes payable at the time of inquiry.
(4) After the expiration of the publicity period, if there is no objection within the publicity period, the enterprise shall go through the simple cancellation of registration with the registration authority within 20 days from the date of the expiration of the publicity period. If it is not handled at the expiration date, the registration authority may extend the time limit according to the actual situation, and the longest extension period shall not exceed 30 days. After publicity, the enterprise shall not engage in production and business activities unrelated to cancellation.