How to deal with the cancellation of inventory by the company?

Question 1: How to deal with the cancellation of inventory by enterprises? There are many reasons for the cancellation of enterprises. For the bankrupt, the inventory can be used to pay off debts. But in fact, due to the closure, dissolution and cancellation of enterprises, tax registration and cancellation of registration occur from time to time. When an enterprise cancels its registration, there are more or less reserved commodities (raw materials, packaging materials, low-value consumables, semi-finished products, finished products, commodities, commodities distributed in installments, etc.). ). The inventory processing methods of enterprises cancelled in different places are different. At present, there are three main viewpoints: first, transfer the input tax amount and adjust the taxable amount; Second, it is regarded as sales, and tax credits are reserved for the whole inventory; The third is to deal with the situation separately. The application of these three methods mainly depends on the reasons for the cancellation of the enterprise: 1. General taxpayer's inventory handling method when an enterprise cancels. When the general taxpayer cancels the tax registration, if the output tax of the enterprise is greater than the input tax, and the enterprise still has the inventory balance according to the relevant policies and regulations of the cancellation enterprise, the inventory balance should be calculated according to the applicable tax rate of the inventory to pay the tax deduction, because the input tax of the inventory is deducted at the initial purchase, which reduces the current taxable amount. Because the current inventory has withdrawn from the business activities of the enterprise, this not only conforms to the legislative principle of value-added tax, but also prevents the enterprise from increasing tax deduction and tax evasion by using high inventory. The enterprise was cancelled according to law, and the qualification of general VAT taxpayer was cancelled, indicating that the enterprise will no longer exist. At this time, we should pay attention to how the enterprise handles all assets, including inventory. If it is distributed to shareholders or investors, it will be regarded as sales. If it is given to others for free, it should be regarded as sales; If it is useless, abandoned or lost, it should be regarded as an abnormal loss, and the input tax should be transferred out of the tax. Second, the inventory handling method of small-scale taxpayers at the time of enterprise cancellation Due to the particularity of small-scale taxpayers' policies, the value-added tax paid by small-scale taxpayers' enterprises should not be included in the input tax, nor should it be deducted from the output tax, but should be included in the purchase cost, regardless of whether they have obtained special VAT invoices. Therefore, if it is verified that the inventory is within the normal range (that is, the usual tax burden is normal, the inventory accounts are consistent and there is no falsehood), the input tax or withholding output tax should not be transferred out. When a small-scale taxpayer enterprise is cancelled, its inventory is not subject to tax adjustment. Three. Inventory disposal methods General taxpayers are transferred to small-scale taxpayers. According to the provisions of tax policies, general taxpayers engaged in the wholesale or retail of goods with annual VAT sales below 6,543,800 yuan and general taxpayers engaged in the production of goods or providing taxable services with annual VAT sales below 6,543,800 yuan should be transferred to small-scale taxpayer enterprises for management. There is no legal basis for transferring input tax when ordinary taxpayers are disqualified and turned into small-scale taxpayers. If the output tax of the enterprise is greater than the input tax at the time of transfer, and the enterprise has an inventory balance, it shall separate the price tax according to the original purchase price of the inventory, and include the separated value-added tax in the output tax of the original general taxpayer, and then include it in the inventory account book of the transferred small-scale taxpayer enterprise according to the total purchase price tax of the original inventory. Four. When small-scale taxpayers are converted into general taxpayers, according to the provisions of tax policy, small-scale taxpayers engaged in the wholesale or retail of goods with annual VAT sales of more than 6,543,800 yuan and small-scale taxpayers engaged in the production of goods or providing taxable services with annual VAT sales of more than 6,543,800 yuan should be transferred to general taxpayer enterprises for management. When transferring, if the small-scale taxpayer has inventory balance, because the small-scale taxpayer does not have the right to use the special VAT invoice, and the input tax of the goods purchased by the transferred general taxpayer can be deducted, the original small-scale taxpayer can issue a special VAT invoice to the service window of the tax authority according to the total inventory input tax, and pay the tax according to the policy, and the newly transferred general taxpayer enterprise can deduct the VAT indicated on the special VAT invoice issued by the tax authority. V. Disposal Method of Re-selling Inventory after Enterprise Cancellation After the cancellation of tax registration, general taxpayer enterprises and small-scale taxpayer enterprises can no longer carry out business activities. If the enterprise's inventory has not been disposed of, and there is still inventory to be sold after a period of time, they should issue an ordinary invoice to the tax authorities with the settlement certificate of the purchasing unit and the purchase and sale agreement between the two parties, and pay taxes according to the tax policy.

Question 2: There is inventory in the company's cancellation account. How to deal with tax? Value-added tax shall be paid according to the actual income from inventory disposal. If the price is significantly lower than the market price, the tax bureau has the right to make tax adjustments. If there is liquidation income, enterprise income tax shall be paid.

Question 3: Is it necessary to pay tax when the company cancels? I found a more professional answer. The following are the questions and answers raised by an enterprise to the tax authorities. A: If you don't sell it, you don't have to pay taxes. The Ministry of Finance's Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Policy Issues of Value-added Tax (Caishui [2005] 165) stipulates that when a general taxpayer cancels, its inventory will not be transferred out of the input tax, and its remaining tax credit will not be refunded. According to the above provisions, when an enterprise cancels for various reasons, if the input corresponding to the ending inventory has been deducted, the input tax does not need to be transferred out, and if there are still inputs that have not been deducted, the tax authorities will not refund the tax. The reasons why an enterprise cancels its tax include: 1, the enterprise moves and applies to the original competent tax authority for cancellation of registration; 2. If the branch established by an enterprise in other places is cancelled, it shall apply to the tax authorities for cancellation of registration; 3. Being absorbed and merged by other enterprises, the legal person qualification is cancelled after the merger, and tax cancellation is required; 4. When the enterprise is dissolved and liquidated, tax cancellation is required. The requirements for handling inventory are different in different situations. When dealing with inventory, enterprises should analyze the reasons for cancellation and take appropriate measures to reduce the value-added tax payable. 1. Enterprise relocation: the legal person qualification remains unchanged, and the inventory property right does not need to be changed. Therefore, the cancellation of registration will not affect the input and output, and will not generate additional tax burden; 2. The branch outside the enterprise is cancelled, and the branch has inventory: the inventory of the branch can be disposed in the following ways: a) returned to the head office: regarded as sales, resulting in output items. If there is not enough input surplus, the tax burden will be heavier, but the head office can deduct it. Therefore, if the branch company has excessive investment and the head office has insufficient investment, it can transfer the investment by returning, thus reducing the corporate tax burden as a whole; B) Transfer to other branches: return to the head office together. C) Selling to customers: Generally, prices are reduced, so reducing prices is also a way. 3. Corporate mergers and acquisitions, cancellation of legal person status, book inventory needs to be disposed of: corporate mergers and acquisitions are property rights transactions. According to the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Not Levying Value-added Tax on the Transfer of All Property Rights of Enterprises (Guo [2002] No.420), value-added tax is not levied on the assets involved (Note: business tax is not levied). So the property right of inventory has changed, but there is no need for value-added tax. 4. Enterprise liquidation, inventory needs to be disposed of: According to the provisions of the company law, after the liquidation of an enterprise, the legal person qualification is cancelled, and the legal person unit no longer exists, and the inventory of the enterprise needs to be disposed of. Common disposal methods are: a) Return to the supplier: If the supplier wishes, it can be returned to the supplier. The supplier who returns the goods needs the other party to issue a negative invoice, and the enterprise can reduce the investment. For enterprises with excessive investment, you can choose. If there is no surplus investment, this method may need to pay high taxes. B) Selling at variable prices: For liquidation enterprises, selling and disposing of inventories is a commercial practice. According to statistics, when a general enterprise liquidates, the realizable selling price of inventory is about 30% of the book value. Therefore, enterprises can reduce the inventory price. According to "Reply of State Taxation Administration of The People's Republic of China on Deducting Input Tax of Current Assets from Impairment Losses of Assets Appraisal in Enterprise Reorganization" (Guo [2002]1103No.), the input corresponding to the price difference sale does not need to be transferred out. C) Used to pay off debts: Paying off debts with inventory is also a common way of enterprise liquidation, and some debts are paid off according to the appraisal price. The specific value can be negotiated by both parties. However, the debt restructuring of liquidation enterprises is generally preferential, and the inventory worth 3 million compensates 5 million debts. This treatment will bring difficulties to the tax payment of inventory. Inventories that pay off debts are considered to be sold at fair value, and the fair value at liquidation is relatively low. However, the tax authorities may not think so, but consider the debt restructuring contract of the enterprise according to the fair value of normal operation, and the two sides are prone to differences. D) Distribution to shareholders: Distribution to shareholders is also regarded as one of the items for sale. If shareholders can deduct it, you can consider this method. If the shareholders are individuals and small-scale taxpayers, this treatment is regarded as sales, which cannot be deducted from the other party's input, which is actually unfavorable to the enterprise. In a word, there are various reasons for enterprises to cancel tax registration. Enterprises need to choose an appropriate inventory handling method or a mixture of several methods according to their own conditions to reduce the tax burden as a whole. If related parties are involved, we should also consider whether the pricing is reasonable. 20% personal income tax is levied on profits (exceeding the investment amount). For investment recovery (less than or equal to the investment amount), there is no need to pay various taxes ... >>

Question 4: How to handle the inventory when the enterprise cancels 1. How do ordinary taxpayers handle inventory when canceling enterprises?

When the general taxpayer cancels the tax registration, if the output tax of the enterprise is greater than the input tax, and the enterprise still has the inventory balance after paying the value-added tax according to the relevant policies of canceling the enterprise, it should calculate the inventory balance according to the applicable tax rate of the inventory to pay the tax deduction, because the input tax of the inventory has been deducted at the initial purchase, which reduces the current taxable amount. Since the inventory in this period has withdrawn from the business activities of the enterprise, it is necessary to adjust the input tax that has been deducted in advance. This not only conforms to the legislative principle of value-added tax, but also prevents enterprises from using high inventory to increase tax deduction and tax evasion. The enterprise was cancelled according to law, and the qualification of general VAT taxpayer was cancelled, indicating that the enterprise will no longer exist. At this time, we should pay attention to how the enterprise handles all assets, including inventory. If it is distributed to shareholders or investors, it will be regarded as sales. If it is given to others for free, it should be regarded as sales; If it is useless, abandoned or lost, it should be regarded as an abnormal loss, and the input tax should be transferred out of the tax.

Two, small-scale taxpayers write off enterprise inventory processing methods

Due to the particularity of small-scale taxpayer enterprises in policy, the value-added tax paid by small-scale taxpayer enterprises should not enter the input tax, nor be deducted from the output tax, but should be included in the purchase cost, regardless of whether a special VAT invoice is obtained. Therefore, if it is verified that the inventory is within the normal range (that is, the usual tax burden is normal, the inventory accounts are consistent and there is no falsehood), the input tax or withholding output tax should not be transferred out. When a small-scale taxpayer enterprise is cancelled, its inventory is not subject to tax adjustment.

Three, the general taxpayer to small-scale taxpayer inventory processing methods.

According to the tax policy, general taxpayers who engage in the wholesale or retail of goods with annual VAT sales below 6.5438+0.8 million yuan and those who engage in the production of goods or provide taxable services with annual VAT sales below 6.5438+0.8 million yuan should be transferred to small-scale taxpayer enterprises for management. There is no legal basis for transferring input tax when ordinary taxpayers are disqualified and turned into small-scale taxpayers. If the output tax of the enterprise is greater than the input tax at the time of transfer, and the enterprise has an inventory balance, it shall separate the price tax according to the original purchase price of the inventory, and include the separated value-added tax in the output tax of the original general taxpayer, and then include it in the inventory account book of the transferred small-scale taxpayer enterprise according to the total purchase price tax of the original inventory.

Four, small-scale taxpayers into ordinary taxpayers inventory processing methods

According to the tax policy, small-scale taxpayers engaged in the wholesale or retail of goods with annual VAT sales of more than 6.5438+0.8 million yuan and small-scale taxpayers engaged in the production of goods or providing taxable services with annual VAT sales of more than 6.5438+0.8 million yuan should be transferred to the general taxpayer enterprise management. When transferring, if the small-scale taxpayer has inventory balance, because the small-scale taxpayer does not have the right to use the special VAT invoice, and the input tax of the goods purchased by the transferred general taxpayer can be deducted, the original small-scale taxpayer can issue a special VAT invoice to the service window of the tax authority according to the total inventory input tax, and pay the tax according to the policy, and the newly transferred general taxpayer enterprise can deduct the VAT indicated on the special VAT invoice issued by the tax authority.

Five, after the cancellation of the enterprise to sell inventory processing methods

After the cancellation of tax registration, general taxpayer enterprises and small-scale taxpayer enterprises can no longer carry out business activities. If the enterprise's inventory has not been processed and there is still inventory to be sold after a period of time, they should issue an ordinary invoice to the tax authorities with the settlement certificate of the purchasing unit and the purchase and sale agreement between the two parties, and pay taxes according to the tax policy.

Question 5: How to deal with the inventory in the balance sheet when the enterprise cancels? Inventory belongs to the asset class, which is either converted into capital or deducted from liabilities.

Question 6: How to deal with the company's cancellation of inventory? Inventory can be deposited as liquidation funds. If there is debt, it can be used to pay off debts without cash. If there is no debt, the goods in the inventory will be owned by the shareholders after liquidation.

Question 7: How to handle the cancellation of the company's inventory account? Selling inventory goods, calculating output tax, or scrapping inventory goods, will be transferred out as input tax.

Please accept it, thank you!

Question 8: How to deal with the cancellation of company inventory? The cancellation of the company mainly involves taxes and fees. If it is troublesome, the inventory is irrelevant;

Expenses that need to be exhausted in inventory do not need invoices. Generally speaking, if there is more inventory, the payable amount and profit will increase, but the profit will not decrease. On the contrary, if the inventory is firm but there is no account, it is necessary to check the tax and increase the profit to pay the tax.

Question 9: What should I do to cancel the company's inventory? I need to deal with my inventory before I cancel it. I have to pay taxes whether it is sales or deemed sales. Tax liquidation must be carried out before cancellation, otherwise cancellation cannot be carried out.

Question 10: How to handle the inventory when the enterprise cancels? I don't know about the land price and the tax paid in advance, but you can check with the industrial and commercial bureau. According to the types of goods, the goods in stock can be selected through the internet, rented and sold in temporary shops in the market, or sold to peers at low prices.