What is the procedure for the company to close down?

For the specific measures for enterprises to apply for closure, see the Measures for the Administration of Tax Registration:

Article 19 If a taxpayer who implements the method of regular fixed-rate collection needs to suspend business within the business period approved by the business license, it shall go through the business suspension registration with the tax authorities, explain the reasons and time of business suspension, the tax payment before business suspension, and the receipt, use and custody of invoices, and truthfully fill out the business suspension application registration form.

Article 20 After examination (on-the-spot examination if necessary), the tax authorities shall instruct taxpayers who apply for suspension of business to settle their taxes, recover their tax registration certificates, invoice purchase books and invoices, and handle the registration of suspension of business. If the taxpayer's invoice is inconvenient to recover, the tax authorities shall seal it up on the spot.

Article 21 If a taxpayer is approved to suspend business for more than 15 days, the tax authorities shall adjust the approved tax payable accordingly. The time limit or amount of specific adjustment shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.

Article 22 Taxpayers who have the obligation to pay taxes during the period of suspension of business shall report to the competent tax authorities in time and pay back the tax payable according to law.

Article 23 Before resuming production and business operations, taxpayers shall apply to the tax authorities for resumption of business registration, go through the formalities of resumption of business registration after confirmation, and withdraw or activate the tax registration certificate, invoice purchase book and invoice purchase, and bring them into normal management.

If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall go through the extension of business suspension registration with the tax authorities before the expiration of business suspension.

If the taxpayer fails to resume business on schedule and fails to apply for an extension of business suspension, the tax authorities shall regard it as resuming business and implement normal tax collection and management.

What are the legal consequences of not canceling the company's business?

Company cancellation is divided into normal cancellation and abnormal cancellation (cancellation versus cancellation):

First: normal company cancellation: that is, the company applies for bankruptcy, or is acquired, the prescribed business term expires, the company is divided, dissolved, or ordered to close down according to law because of irregular business methods. At this time, the company can apply for cancellation, and the business license is revoked, that is, the company is cancelled.

Second: apply for cancellation after the company license is revoked;

Then let's talk about what circumstances will be revoked by the industry and commerce, generally the following two;

1. The company did not participate in the annual industrial and commercial inspection of the Administration for Industry and Commerce (now it is changed to the enterprise annual report system). The company shall change its business license according to the re-announcement of the company or the industrial and commercial department. If it fails to go through the annual inspection formalities and fails to pay the corresponding fine within the time limit, the industrial and commercial department will revoke its business license according to law.

2. After the incorporation of Beijing Company, it is required to make tax returns every month and make necessary tax returns every month. If it doesn't want the competent tax authorities to make monthly tax returns, the tax authorities will think that the company is no longer operating, and will lock the company's tax registration information until its business license is revoked.

The consequence of being revoked according to law is that the revoked legal person has been required to enter the blacklist of the industrial and commercial system for life since 2008, and can no longer serve as a legal person of other companies, and has been recorded in the bad records of relevant departments such as the financial credit information system. Only when it is restored to the cancellation state can the legal person lift the warning of the industrial and commercial system.

If the company doesn't want to run any more, then we will provide you with a better solution.

1. Company cancellation: cancellation of business, national tax and local tax is required. The procedure is to run the newspaper first, and accept it within 45 working days after running the newspaper, and the processing time is about 3-5 months. After successful cancellation, if it is a wholly-owned company, it can continue to set up a wholly-owned company.

2. Company transfer: We prefer to recommend the solution of company transfer to you, rather than spending money to go through cancellation procedures. The company can give us all the company's materials and we can sign the agreement. If there is any problem with the materials during my stay in our company, our company will bear it. Then we will help you turn your company into an agent. About 1 month, we will help you completely transfer your company to others, which has nothing to do with you. You can continue to set up a wholly-owned company.

How should enterprises go through the formalities of closing down?

A: The Measures for the Administration of Tax Registration stipulates: Article 23 If an individual industrial and commercial household that implements the method of periodic quota collection needs to suspend business, it shall apply to the tax authorities for suspension of business registration before it suspends business. The taxpayer's suspension period shall not exceed one year. Article 24 When applying for business suspension registration, a taxpayer shall truthfully fill in the business suspension registration form, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers. Article 25 Taxpayers who are obliged to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations. Article 26 Before resuming production and business operations, taxpayers shall apply to the tax authorities for resumption of business registration, truthfully fill in the report on suspension and resumption of business, and recover and use the tax registration certificate, invoice purchase book and invoices purchased before suspension. Article 27 If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption. Tip: The specific procedures can be handled according to the requirements of the local tax authorities.

Does the law stipulate how long it will take for a closed company to be cancelled?

One year.

How long will it take for the company to close down?

"Regulations on the Administration of Tax Registration": The period for taxpayers to suspend business shall not exceed one year; If your company is closed for more than one year, you need to go through the formalities of closing down.

How to deal with the company's closure procedures?

Generally speaking, the suspension of business is aimed at individual industrial and commercial households. The company does not have the problem of bankruptcy. Individual industrial and commercial households should apply to the tax bureau to indicate the time of closure. If you don't go through the extension formalities, the tax will be paid. If the company does not operate, it will explain the situation to the tax bureau. Whether there is tax or not, you must declare it to the tax bureau. This regulation should be unified throughout the country.

How to apply for suspension of business and what procedures are needed to keep the company's business license?

A company with the nature of a general taxpayer may apply for suspension of business, but it shall not exceed three months, and may apply for extension under special circumstances. During the period of suspension, the declaration is zero, which has little impact on the annual review.

Go to the industrial and commercial department to handle the relevant business suspension registration and hand in the industrial and commercial business license.

Go to the tax department to handle the relevant business suspension registration, hand in the tax registration certificate, invoice purchase certificate and the remaining unused invoices, and settle the tax owed.

Suspension, closure and resumption of business have also been approved by the above departments.

Should be closed before 15 days to the tax service hall "tax hunger" window for business registration.

I. Information required for business suspension registration

(1) An application for business suspension registration;

(2) State Taxation Administration of The People's Republic of China's approval to suspend business;

(three) accounting statements, tax returns and tax payment books before the suspension of business;

(4) All invoices, invoice voiding sheets and invoice purchasing books collected and purchased in local tax branches;

(5) The original and photocopy of the tax registration certificate;

(6) official seal of the unit;

(7) Other relevant information.

Two. Forms to be filled in for tax registration of suspension of business

(a) "XX City Local Taxation Bureau to suspend business application for approval form" in triplicate;

(two) "XX City Local Taxation Bureau invoice cancellation form" in duplicate.

How should enterprises go through the formalities of closing down?

A: The Measures for the Administration of Tax Registration stipulates: Article 23 If an individual industrial and commercial household that implements the method of periodic quota collection needs to suspend business, it shall apply to the tax authorities for suspension of business registration before it suspends business. The taxpayer's suspension period shall not exceed one year. Article 24 When applying for business suspension registration, a taxpayer shall truthfully fill in the business suspension registration form, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers. Article 25 Taxpayers who are obliged to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations. Article 26 Before resuming production and business operations, taxpayers shall apply to the tax authorities for resumption of business registration, truthfully fill in the report on suspension and resumption of business, and recover and use the tax registration certificate, invoice purchase book and invoices purchased before suspension. Article 27 If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption. Tip: The specific procedures can be handled according to the requirements of the local tax authorities.

How to go through the formalities for the company to close down?

If the business is suspended, the taxpayer with double fixed accounts should be on the 5th of the month (if the last day is a legal holiday, the last day during the holiday period is the day after the holiday expires; If there are legal holidays for more than 3 consecutive days within the time limit, it will be postponed according to the number of holidays), and go through the formalities of suspension of business at the tax service hall.

1. Go to the "Tax Registration" window of the Tax Service Department to collect and fill out the "Approval Form for Suspension of Business" and the "List of Attached Materials of Tax Documents".

2. Hold the following information: ① A copy of the tax registration certificate; (2) invoice purchase book; ③ The cancelled invoices and receipts have not been checked; (4) Other relevant documents and materials required by the tax authorities; (5) Examination and approval form for application for suspension of business; ⑥ For the list of materials attached to the tax documents, go through the formalities of suspension of business at the "tax registration" window of the tax service hall.

3, to the tax service hall "invoice sale" window for invoice cancellation procedures.

4, to the tax service hall "declaration" window for tax collection procedures (deposited in the tax account last month tax payable).

5. Submit the "Examination and Approval Form for Suspension of Business" to the director in charge of the tax bureau for examination and approval, and then submit it to the "tax registration" window of the tax service hall for computer entry, and receive the Notice of Approval of Suspension of Business.

During the suspension of business, stop providing invoices and receipts. In case of special circumstances, if it is necessary to postpone the business suspension, you should go to the tax registration window of the tax service hall to receive and fill in the Application Form for Delayed Resumption, submit the Application Form for Delayed Resumption to the director in charge of the tax branch for examination and signature, and then submit it to the tax registration window of the tax service hall for computer entry to receive the Notice of Approval for Delayed Resumption.

What about the business license? Do I need any formalities to stop?

Reply from the Municipal Administration for Industry and Commerce: The enterprise registration procedures are only set up, changed and cancelled, but not closed. If you don't run a company but want to keep it, you can close it yourself without going to the industrial and commercial department for formalities.

The illegal cost of an enterprise going out of business without going through the statutory cancellation procedures is 30,000.

When the enterprise closed down, it did not go through the statutory cancellation procedures. When he wanted to start a business again, he was named as the "boss" because the information had already entered the "blacklist" of enterprise credit in the industrial and commercial system. The reporter learned from the municipal industrial and commercial department yesterday that in the past three years, nearly 30,000 natural persons have been listed as "bad credit" for "closing the door at will".

Ms. Qian registered a trading company in the city's industrial and commercial department this week, but when her name and ID number were entered into the computer, a window popped up on the page, showing "Restrict registration behavior". It turns out that Ms. Qian co-founded a clothing company two years ago, which closed down due to poor management. After that, Ms. Qian did not go through any cancellation procedures, and did not want her information to have entered the "blacklist" of enterprise credit information in the database of the industrial and commercial enterprise credit information system. Because after entering the "blacklist", a natural person can no longer be the legal representative for three years, which means that Ms. Qian can no longer be the "boss" for the next three years. According to the person in charge of the Enterprise Management Department of Wuxi Industrial and Commercial Bureau, dozens of natural persons were blacklisted when applying for starting a business in the first half of this year, which led to abortion. In the past three years, there are 30,000 enterprise legal persons in the "blacklist" of enterprise credit of Wuxi industrial and commercial system.

It is understood that after the company closes, it must go through the legal cancellation procedures before it can be completely delisted. If it does not apply for cancellation, its business license shall be revoked. At the same time, their legal representatives will enter the national networked enterprise credit information system database, and then re-register later, and the system will be forced to quit. Why are so many "bosses" blacklisted? According to the analysis of people in the industrial and commercial departments, on the one hand, many enterprise legal persons do not understand the cancellation regulations, or refuse to handle them because of the trouble, which is mainly concentrated in some small enterprises. In addition, some "bosses" have too many legal persons, and even their subsidiaries are closed, so they are blacklisted innocently. Both of these situations can reflect that with the lowering of the threshold for starting a business, many "bosses" feel that the cost of "closing the door" is also low, and they can easily jump ship and leave.

People in the industry and commerce department said that if the enterprise goes bankrupt, it will affect taxation, statistics and other work, and economic crimes such as fraud may also occur. Therefore, the industrial and commercial departments disclosed the credit records of enterprises and bosses in into thin air through online early warning, that is, published the "blacklist" in jscredit.gov. According to the industry and commerce department, only legal representatives are blacklisted. In the future, it is necessary to improve the senior management of enterprises, that is, the chairman, manager and investor, and increase the illegal cost of enterprises. (Zhou Zhou)

What are the procedures for enterprise cancellation?

The following documents and certificates shall be submitted for cancellation of registration (in duplicate):

A. Application for cancellation of registration signed by the chairman and vice chairman;

B. relevant resolutions of the board of directors;

C. A liquidation report on the completion of liquidation of creditor's rights and debts or the certification documents of the institution responsible for liquidation of creditor's rights and debts;

D. tax payment certificates issued by tax authorities and customs;

E. Return the business license, copy of business license and all seals of the enterprise;

F. Power of attorney for enterprise registration;

G. three examples of cancellation notices.

In addition, where laws and regulations require the approval of the original examination and approval authority, the approval documents of the examination and approval authority shall also be submitted. If the resolution of the board of directors cannot be submitted, and the state has other provisions on the cancellation of enterprises, the relevant provisions of the state shall prevail.

The administrative department for industry and commerce has the right to revoke the business license of an enterprise that fails to cancel its registration according to the regulations and make an announcement.