New deregistration rules! From now on, enterprise deregistration must be handled this way, otherwise the consequences are serious!

Major news! New regulations on enterprise deregistration! The deregistration procedure has been simplified yet again! From now on, enterprise deregistration follows this!

（1.）Major news! New enterprise deregistration rules released!

Recently, the State Administration for Market Regulation and seven other departments jointly issued implementation opinions on further optimizing government services, improving administrative efficiency, and advancing "efficiently completing one matter," which include new provisions on enterprise deregistration.

Key points:

1、 Optimize enterprise deregistration

2、 Provides a tax deregistration pre-check function

In the deregistration platformAdded a tax deregistration pre-check function, making it convenient for taxpayers to self-query unfinished tax-related matters before deregistration and handle them promptly。Strengthen data sharing: tax authorities push tax clearance information to market regulation authorities, and market regulation authorities verify electronic tax clearance information before deregistration,The taxpayer does not need to submit a paper tax clearance certificate。

3、 Improve the "license-insurance joint processing" deregistration mechanism

The human resources and social security department, based on the deregistration information shared by the deregistration platform,Where there are no wage arrears or unsettled social insurance premiums and claims and debts such as medical, disability subsidies and pensions, late fees and fines, and no ongoing social insurance disputes, handle the cancellation of social insurance registration.

4、 Optimize bank account closure services

When an enterprise applies for deregistration, it can simultaneouslySubmit a bank account closure appointment application。

5、 Implement synchronous cancellation of official seal engraving filing information

（II）Before company deregistration
，5 actions to help you pay less unnecessary tax!

Before an enterprise cancels its tax registration, it must pay attention to these 5 issues, plan ahead, and avoid tax supplementation!

01 Upon deregistration, the enterprise owes the boss 3 million yuan and cannot repay it. What should be done?

There is a company with registered capital of 300,000 yuan. During operation, the boss kept injecting funds into the company. At deregistration, the company was unable to repay the funds, and the boss also believed that since the company was his own, there was no need to repay. Therefore, the books still carried "other payables 3 million yuan" and "undistributed profits -600,000 yuan."

As a result, during the deregistration process, the tax authority determined that the 3 million yuan in "other payables" for which the boss waived the creditor's rights was the enterprise's reorganization income and included it in the taxable income for that year. Ultimately, the company paid an additional 625,000 yuan in corporate income tax. At the same time, because the company's final surplus was 380,000 yuan, 80,000 yuan more than the registered capital, the tax authority also required the boss to pay an additional 16,000 yuan in personal income tax. A total of 641,000 yuan in taxes was paid.

It is estimated that this boss will cry bitterly. It is bad enough that the business is operating at a loss, but even deregistration requires paying so much additional tax!

However, the tax bureau's approach complies with tax law provisions. To avoid this situation, enterprises need to plan ahead.

Before liquidation,The boss can use their own working capital to increase capital in the company, noting "capital increase" in the transfer remarks, and after the company has funds, repay the boss's loan, in this way, the enterprise's paid-in capital increases while other payables are also balanced. Neither corporate income tax nor individual income tax needs to be paid, saving a significant amount of money.

Note, enterprisesMust have normal transaction records, you cannot simply and crudely make an accounting entry converting "other payables" into "paid-in capital."

02 How should an enterprise handle remaining input tax credit?

According to the provisions, after an enterprise is deregistered, the tax authorities will no longer refund the taxed amount in beginning inventory that has not yet been deducted, nor the retained tax credit.

Enterprises can sell goods equivalent to this portion of input tax to affiliated companies, generating output tax, and at the same time issue input VAT invoices to the affiliated companies, transferring the retained tax credit to the affiliated companies.

However, it must be noted that transactions with affiliated companies must have a commercial rationale and genuinely exist. False invoicing is unacceptable!

03 How should inventory on the books be handled?

When an enterprise deregisters, according to liquidation regulations, inventory on the books should be distributed to shareholders or sellers, and should be deemed a sale for VAT purposes.

But note that the price for deemed sales is the market price of the inventory, not the cost price!

There are also some companies whose accounts do not match reality at deregistration—there is inventory on the books, but the warehouse is empty. This situation is very likely to be considered by the tax bureau as concealed income.

Therefore, in daily operations, enterprises have this kind ofWhen accounts do not match reality, the cause should be identified promptly and accounting treatment performed. If discovered at deregistration, accounts must also be adjusted according to the actual situation or taxes paid independently!

If the loss is caused by poor management, input VAT must be transferred out.

04 Lent the boss 200,000 and it has not been repaid, how to handle it?

If a boss's loan from the company is not repaid within one tax year and is not used for production and operation, it should be deemed distribution of dividends and bonuses, and individual income tax withheld at 20%.

05 The supplier's money no longer needs to be repaid—how should it be handled?

This is similar to the principle that money borrowed from the boss does not need to be repaid; it should be recorded as "non-operating income" and subject to corporate income tax.

Based on the above, before enterprise deregistration, focus should be placed on "Inventory goods”、“Other receivables”、“Other payables”、“Taxes payable - VAT payable" these accounts.

（Three）
The latest deregistration process in 2024

I. The latest in 2024! Deregistration process chart

Regarding deregistration, the State Taxation Administration has released the latest deregistration process:

Full deregistration flowchart:

II. Documents Required for Deregistration

III. Deregistration: 5 Major Matters You Must Pay Attention To

The taxpayer is responsible for the authenticity and legality of the submitted materials.

Before applying for tax clearance and deregistration, a taxpayer shall settle the tax payable, excess refunded (exempted) tax, late fees, and fines, and surrender invoices and other tax documents.

This includes the need to file and pay corporate income tax (liquidation income must also be filed), settle land value-added tax, and clear export tax refunds (exemptions), etc.

Deregistration should be handled with the tax authority first, then the industry and commerce authority. If the business license has been revoked, a tax clearance and deregistration filing must be submitted within 15 days from the date of revocation.

If social security registration has already been completed with the tax authority, it is still necessary to process the cancellation of the insurance premium payment information registration.

After enterprise deregistration, tax-related materials such as account books must be preserved in accordance with regulations and must not be destroyed without authorization. Previously, an accountant was sentenced for this!

（IV）Tax deregistration can be handled online!

Jiangsu Tax Bureau launched the online application function for "tax deregistration," and the process is as follows:

I. Log in to the Electronic Tax Bureau, search for "cancellation" on the homepage, select [Tax Cancellation], and click to enter.

II. In the secondary menu of [Tax Deregistration], click the [Enterprise Income Tax Liquidation Report] button.

III. Continue by clicking the [Enterprise Income Tax Settlement Report] button.

IV. Follow the steps shown in the figure below to fill in the enterprise income tax liquidation filing information.

V. Return to the [Tax Deregistration] secondary menu and click the [Tax Deregistration Pre-check and Application (Pilot Areas)] button to enter the deregistration application page.

VI. Follow the steps shown in the figure below, select [Reason for Deregistration] and click the [Deregistration Pre-check] button.

Under general circumstances, the reason for normal deregistration is: "dissolved according to law" (for other circumstances, please handle under the guidance of tax personnel).

Seven, carefully read the "deregistration pre-check reminder" and click the [Confirm] button.

For taxpayers with high-risk matters, the electronic tax bureau will display a corresponding prompt: "High-risk information exists, please contact the competent tax authority." For how to handle it, please follow along with Xiaowang:

I. Click the [View Deregistration Pre-Check Results] button to view the specific matters:

(1) If there are "low-risk matters" in the pre-check results, taxpayers may, according to the guidance in [Summary Information], correct the relevant returns on their own, and conduct the pre-check again after eliminating the risks.

(2) If the pre-check results include "tax control invoices and equipment not cancelled information," you may cancel and verify the remaining blank invoices online by yourself (applicable to all types of taxpayers), and handle tax control equipment cancellation online (taxpayers who have switched to issuing "fully digitalized e-invoices" may log in to the original tax control invoicing software, and the system can automatically cancel the tax control equipment; other types of taxpayers need to handle it on-site at the tax service hall).

(3) If the pre-check results contain "unfiled information", handle it according to the situation:

a. For matters involving "past periods not filed," you can handle [Simplified Penalty for Late Filing] and [Late Filing] through the Jiangsu Electronic Tax Bureau website;

b. If it involves "individual income tax not filed for the current period," the current period individual income tax may be filed through the withholding client for individuals;

c. If it involves "VAT and surcharges, corporate income tax not filed for the current period," after eliminating "tax-related risks" and "other unfinished matters," conduct [Deregistration Pre-check] again, and the system will automatically jump to the current period filing page. Complete the current period filing according to the system guidance.

II. After all the above matters are completed, conduct the [Deregistration Pre-check] again. When the system prompts "verification passed", the deregistration application can be initiated.

III. Follow the steps shown in the figure below to initiate the deregistration application.

IV. Return to the previous page to view the acceptance status of the deregistration application. If it is "Under Acceptance", it means the deregistration application was initiated successfully and is awaiting review by the tax authority.

Source: internet

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