1, zero declaration
1. More suitable for companies that cannot continue to operate temporarily
If the company is only temporarily unstable, or just has no energy to manage the company for the time being, you can maintain the company with zero declaration, and you do not need to re-register if you want to continue operating in the future. .
It is more cost-effective to maintain a company temporarily than to continue to start a business in the future. It is more cost-effective to re-register the company, and the longer the company has been established, the more useful it will be in the future.
2. When enterprises choose zero declaration, there are two points they must pay attention to!
1. The address cannot be abnormal.
2. File tax returns on time and make annual reports on time, and don’t let the Industrial and Commercial Taxation Bureau keep an eye on you.
Everyone is familiar with companies making zero declarations. But does zero declaration mean zero income? Is no tax payable and zero declaration the same thing?
You must know that long-term zero declaration is an abnormal declaration, which will not only be included in the key monitoring targets, but also involve tax risks.
3. The consequences of long-term zero declaration
1. It will be included in the key monitoring list by the tax authorities, and may even be inspected by the tax authorities.
2. If you have income and tax payable but make a zero declaration, it is tax evasion! According to Article 64 of the "Tax Collection and Management Law", it is not a problem for to fine you 50,000 ! And you have to correct the declaration data, back taxes and late fees !
3. For abnormal reasons, if value-added tax is zero declaration for 3 consecutive months or 6 months in total in an evaluation year, it cannot be rated as a Class A taxpayer. Anyone who provides false declaration materials to enjoy preferential tax policies will be sentenced as a D taxpayer !
4. Taxpayers who have made zero declarations for a long time and hold invoices and will not only have their invoices downgraded, but will also be required to go to the tax authorities to verify the use of the invoices.
5. If you have made zero declarations for more than 6 months, you may be listed as an "irregular household", and your business license may even be revoked.
2, transfer
If the boss does not want to spend money to maintain a company that is not running, he can also consider finding a good home for the company.
But! We also have to see our actual situation clearly. It’s not just that if we want to transfer, someone will take over.
You can't owe debts, you can't owe taxes, you can't have administrative penalties that have not been lifted... After all, no one is willing to help others clean up the mess.
1. What kind of company is easier to transfer?
For example, general taxpayers are more valuable than small-scale taxpayers. The longer they have been established, the more valuable they are. Those with various business licenses are of high quality, and those with trademarks that can be transferred together are more popular...
2. The process of transferring a company is not simple.
In addition to completing the equity change, they also need to make industrial, commercial and tax changes, and at the same time change the legal representative, shareholders, equity, and some people even change the company name, address, and business scope.
3. Cancellation processing in accordance with the provisions of the company law
If no successor is found and the company really does not want to operate, then cancellation is the most appropriate choice.
Company cancellation means to cancel and delete all the information and documents of the original company in the industrial and commercial, tax bureau, bank, etc. The original company will completely cease to exist. There will be no bad records left for the corporate legal person and shareholders, and there will be no worries. If you want to return in the future, It is also convenient to start a new company.
The State Administration of Taxation has also issued many policies, and now the cancellation process is becoming more and more simplified!
1. Conditions for company cancellation
1. The company is declared bankrupt in accordance with the law;
2. The business period stipulated in the company's articles of association expires or other reasons for dissolution occur;
3. The company is dissolved due to merger or division;
4. The company is ordered to close in accordance with the law.
2. Legal basis for company cancellation
According to Articles 184, 185, 186 and 187 of the "Company Law of the People's Republic of China" , Articles 188 and 189 stipulate that after cancels the company and organizes liquidation in accordance with the following steps according to law, it can handle the deregistration and announce the termination of the company.
1. Establish the liquidation group in accordance with the law;
2. Announce and notify creditors to declare their claims and register the claims in accordance with the law;
3. The liquidation group takes over the company and start liquidation work;
4. The liquidation group comprehensively cleans up the company's assets and prepares a balance sheet and property List;
5. The liquidation team shall formulate a liquidation plan and submit it to the shareholders’ meeting, general meeting of shareholders or the people’s court for confirmation;
6. Distribute the company’s property according to the liquidation plan confirmed by the shareholders’ meeting, general meeting of shareholders or the people’s court;
7. Prepare a liquidation report and submit it to the shareholders’ meeting. , after confirmation by the shareholders' meeting or the people's court, apply for cancellation of company registration and announce the company's termination.
3. Company deregistration. Enterprises that go to the tax bureau for cancellation first, tax first and then industrial and commercial
are divided into those that have not received a business license with a unified social credit code (not a taxpayer with one license and one code) and those that have received a business license with a unified social credit code (one According to one code taxpayer) two types of taxpayers.
Non-one-photo-one-code taxpayers: Be sure to bring the original and copy of the tax registration certificate, and bring the official seal to fill in the form
One-photo, one-code taxpayer: Bring the original and copy of the business license, and fill in the form with the official seal.
1. Taxpayers with balance invoices (including all invoices) need to void unused invoices in the invoicing system first, and bring the voided invoices to the invoice window for verification and cancellation; if the invoices have been fully filled out and used, they also need to go to the invoice window first. Inspect old invoices.
2. After completing the previous step, taxpayers who use the golden tax disk or tax control disk need to copy the tax (data for the current month), and then fill in the "Registration Form for Cancellation of Enterprise Anti-Counterfeiting Tax Control Equipment".
3. After canceling the tax return at the comprehensive window, Taxpayers need to go to the information center to cancel the golden tax disk or tax control disk.
4. After completing the above steps, prepare various forms that need to be filled out before deregistration. After completing the filling, go to the comprehensive window to process:
(1) Value-added tax return form:
1. Self-employed: fill in the " Value-Added Tax Return Form (small Applicable to large-scale taxpayers)》
Instructions for filing: If you have filed a declaration in the last quarter, you only need to fill in the declaration form for this quarter; if you have not filed a declaration in the last quarter, you need to fill in the declaration forms for the previous quarter and this quarter.
2. Self-employed general taxpayers: fill in the "VAT Return Form (Applicable to General Taxpayers)"
Filling Instructions: Those who have declared in the previous month only need to fill in the return form for this month; those who have not declared in the previous month need to fill in the previous month and Returns for this month.
3. Small-scale taxpayer enterprises: fill in the "VAT Return Form (Applicable to Small-scale Taxpayers)"
Instructions for filling in: If you have filed a declaration in the last quarter, you only need to fill in the return form for this quarter; if you have not filed a declaration in the previous quarter, you need to fill in the above form. Quarterly and current quarter return forms;
4. General taxpayer enterprises: fill in the "VAT Return Form (Applicable to General Taxpayers)"
Instructions for filling in: For those who have declared in the previous month, only fill in the return form for this month; last month Those who have not declared need to fill in the declaration form for the previous month and this month.
(2) Corporate Income Tax Return
4. Special reminder:
Units that have not completed the cancellation process should make normal tax returns at the competent tax authorities.If the enterprise has the following outstanding matters, they must be handled in time, otherwise the cancellation and tax clearance process cannot be completed smoothly.
(1) There is undeclared and tax arrears information;
(2) The taxpayer has unverified invoices;
(3) The land value-added tax taxpayer has not completed the land value-added tax liquidation;
(4) The corporate income tax taxpayer has not completed the corporate income tax liquidation;
(5) The export tax refund (exemption) filing has not been withdrawn;
(6) There is Overpayment of taxes (including prepayment and refunds due but not refunded);
(7) has unsettled tax receipts;
(8) has unregistered inspection items that have not been written off;
(9) has other unsettled and unsettled tax bills; matter.
After completing the tax processing, get the "Tax Cancellation Notice" issued by the tax department and go to the industrial and commercial office. Before going to the industrial and commercial office, you must register the company's cancellation notice (generally, you will go to the industrial and commercial office for deregistration after 45 days).
1. Fill it out first at the industrial and commercial office. Deregistration
2, then fill in the deregistration filing: company registration form:
3, shareholders' meeting resolution; resolution on establishing a liquidation group
resolution on confirming the company's liquidation report
4, original newspaper announcement
5, copies of ID cards of liquidation group members
6, Original and duplicate business license
7, state and local tax cancellation certificate
If the company continues to operate, is it zero declaration, transfer or cancellation? Which one is more cost-effective? Which is lower risk? Just share it with everyone!
What should we do if we are not in business now? Bosses still need to think carefully before making a decision!
