What should be paid attention to in asset evaluation during asset liquidation? 1. Review the balance sheet and relevant accounting information provided by the enterprise on the bankruptcy base date. The balance sheet is the information submitted by enterprises when they apply for project evaluation, and it is also the basic information in the evaluation work. The balance sheet on the base date of evaluation reflects the overall asset status of the enterprise before evaluation. In order to ensure the authenticity, accuracy and completeness of assets and liabilities on the benchmark date, the following links shall be audited:
Current accounts focus on the authenticity of creditor's rights and debts to find out whether there are bad debts, including whether the debtor is dead or bankrupt; Or the court has ruled to terminate the execution, unable to repay, and can no longer repay the money; In addition to the above circumstances, the debtor has not fulfilled its debt service obligations for a long time (mostly over three years), and it is estimated that it is unlikely that it will be unable to recover or recover the money. For other receivables and prepayments, the key is to find out whether there are any fees to pay. For accounts payable and other payables, it is important to pay attention to whether there are red-ink detailed balances, whether these debit balances are secret losses and whether there are expenses losses.
Inventory. Focus on the hidden loss of each inventory item and the details of defective products, defective products, cold, back, rot and damaged inventory, and judge whether the inventory cost is artificially "artificially high" through the analysis and inspection of cost accounting methods.
Fixed assets and projects under construction. The key point is whether depreciation accrual is correct and whether there is underestimation or omission. Whether there is an expense account for the project under construction, and whether there is a phenomenon that the fixed assets project has been delivered but not carried forward.
Other assets related to profit and loss, including prepaid expenses, pending property losses, deferred assets, etc. Most bankrupt enterprises have prepaid expenses and property losses caused by historical reasons, including net loss of current assets, net loss of fixed assets and deferred assets. Because these projects have not realized value and cannot bring future economic benefits to enterprises, they should be transferred to profit and loss. Due to the above situation, some items in the balance sheet declared on the bankruptcy date of the enterprise are "virtual assets" that cannot be realized, and some creditor's rights and debts are unclear, which cannot fully and truly reflect the assets and liabilities of the enterprise, and the evaluation quality is bound to be affected. In order to ensure the evaluation quality, we should pass the audit and prepare the balance sheet after the audit adjustment.
2. According to Article 35 of the Enterprise Bankruptcy Law of the People's Republic of China: "During the period from 6 months before the people's court accepts the bankruptcy case to the date of bankruptcy declaration, the following acts of the bankrupt enterprise are invalid: (1) concealing, privately dividing or transferring the property for free; (2) Selling property at an abnormally low price; (three) to provide property security for the original debt without property security; (4) Pay off the outstanding debts in advance; (5) Give up your creditor's rights, etc. " Through the assets inventory and account book audit of bankrupt enterprises, it is fully verified whether the above situation exists in the economic operation changes during this period, so as to ensure the assets safety of bankrupt enterprises and the rights and interests of creditors.
Third, in strict accordance with the procedures and methods stipulated in the Measures for the Administration of State-owned Assets Appraisal, conduct a comprehensive inventory, verification, registration, cataloguing, evaluation and estimation of the assets on the base date of enterprise bankruptcy. The specific work is as follows:
1. According to the audited and adjusted balance sheet, conduct a comprehensive inventory of assets to verify the profit and loss, damage and to be scrapped of assets of bankrupt enterprises.
2. Use white stripes to register the materials in the warehouse by name, specification, quantity, amount and handlers.
3. Collect real estate license, mortgage guarantee contract certificate, etc. Understand whether it has been mortgaged, when it has been mortgaged, the name of the collateral, the mortgagee, etc. ; Fill in the statistical table of property mortgage guarantee, and determine whether the mortgage guarantee is effective according to the order of mortgage time, so as to provide factual basis for the court. At the same time, according to the provisions of Article 28 of the Bankruptcy Law: "Property that has been used as collateral does not belong to bankruptcy property; If the price of collateral exceeds the amount of debt it guarantees, the excess belongs to bankruptcy property. " The mortgaged assets shall not be evaluated, but the part of the mortgaged assets that exceeds the amount of the mortgaged debt shall be included in the scope of asset evaluation.
4. According to the bankruptcy property of different enterprises, design various evaluation schedules and summary tables, and prepare for the evaluation. In the evaluation work, it is particularly difficult to evaluate products and semi-finished products. Because the enterprise cannot be assembled after bankruptcy, its value is difficult to determine. To comprehensive analysis, according to the nature of the material valuation, determine its liquidation value.
5. Because bankruptcy liquidation involves the interests of the state, enterprises, employees and creditors, the audit and evaluation of the assets of bankrupt enterprises is an important work of the whole bankruptcy project. Only by following the procedures according to law can we issue an objective and fair evaluation report, prevent the loss of assets, safeguard the interests of creditors, lay a solid foundation for the preparation of the bankruptcy property distribution plan in liquidation, and ensure that the bankruptcy property is distributed according to legal procedures.
What is asset liquidation in divorce cases? There is no such statement in divorce cases. Asset liquidation tells enterprises that divorce cases are called property division.
How to make a statement of fixed assets settlement? If I make the name of fixed assets, service life, service life, purchase date, liquidation date, original value of fixed assets, depreciation, impairment reserve, net value, liquidation income, liquidation expenses, reasons for leaders' signature and tabulation, etc. , add some titles and related information.
What are the two on-site asset settlement modes for custody assets? There are two main modes of on-site fund settlement of custody assets, including custodian settlement mode and brokerage settlement mode.
Need to reduce losses in asset liquidation?
According to the provisions of Articles 53 and 55 of the Enterprise Income Tax Law of People's Republic of China (PRC) and Article 11 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.512 of the State Council), the issues related to the income tax treatment of enterprise liquidation are hereby notified as follows:
1. The income tax treatment of enterprise liquidation refers to the treatment of liquidation income, liquidation income tax, dividend distribution and other matters when an enterprise stops continuing its business and terminates its own operation, disposes of assets, pays off debts and distributes surplus property to owners.
Two, the following enterprises should carry out liquidation income tax treatment:
(1) Enterprises that need liquidation according to the Company Law and the Enterprise Bankruptcy Law;
(2) Enterprises that need to be liquidated during enterprise reorganization.
Three. The income tax treatment of enterprise liquidation includes the following contents:
(1) All assets shall be recognized according to the realizable value or transaction price, and the gains or losses from asset transfer shall be recognized;
(two) to confirm the gains or losses from the liquidation of creditor's rights and debts.
(3) Change the accounting principle of going concern, and deal with the accrued or deferred expenses;
(four) to make up the losses according to law and determine the liquidation income;
(5) Calculating and paying liquidation income tax;
(6) To decide on the remaining property and dividend payable that can be distributed to shareholders.
Four, the realizable value or transaction price of all assets of the enterprise, after deducting the assets tax basis, liquidation expenses, related taxes and fees, plus the debt settlement gains and losses, the balance is the liquidation income.
During the whole liquidation period, an enterprise shall calculate the liquidation income as an independent tax year.
5. The realizable value or transaction price of all assets of an enterprise shall be deducted from the liquidation expenses, employees' wages, social insurance expenses and statutory compensation, and the liquidation income tax, taxes owed in previous years and other taxes shall be settled, and the debts of the enterprise shall be paid off, and the remaining assets that can be distributed to the owners shall be calculated according to the regulations.
The remaining assets distributed by the shareholders of the liquidation enterprise are equivalent to the accumulated undistributed profits and accumulated surplus reserves of the liquidation enterprise, which shall be recognized as dividend income; If the balance of the remaining assets after deducting dividends exceeds or is lower than the investment cost of shareholders, it shall be recognized as the gain or loss of shareholders' investment transfer.
The assets distributed by the shareholders of the liquidated enterprise from the liquidated enterprise shall be taxed according to the realizable value or the actual transaction price.
Article 187 of the Company Law of People's Republic of China (PRC) stipulates that the liquidation group shall, after clearing the company's assets, prepare the balance sheet and list of assets, formulate the liquidation plan and report it to the shareholders' meeting, shareholders' meeting or people's court for confirmation. After paying the liquidation expenses, employees' wages, social insurance expenses and statutory compensation, paying the taxes owed and paying off the company's debts, the company's property shall be distributed according to the proportion of capital contribution of shareholders of a limited liability company and the proportion of shares of shareholders of a joint stock limited company. During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company's property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph. Article 189 stipulates that after the liquidation of the company, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, the shareholders' meeting or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of company registration and announce the termination of the company. It can be seen from the above provisions that the distribution of the company's surplus property to shareholders is actually an asset liquidation distribution procedure, but it is only one of the last procedures. Before the remaining property is disposed of, the company still exists and the remaining assets are still owned by the company. Only after all assets have been liquidated, that is, the company has no remaining assets, the company will terminate. -According to the business tax law, business tax and corresponding taxes should also be paid. Since this business tax and related taxes and fees occur in the liquidation process, they should be included in the liquidation expenses. In the treatment of enterprise income tax, it should not be treated as sales, but should be paid as liquidation income. Article 13 of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) stipulates that taxpayers shall pay enterprise income tax in accordance with the provisions of these Regulations after liquidation according to law. Article 44 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) stipulates that the liquidation income mentioned in Article 13 of the regulations refers to the balance of all the assets or properties of taxpayers that exceeds the paid-in capital after deducting the liquidation expenses, losses, liabilities, undistributed profits, public welfare funds and provident funds of enterprises. When a taxpayer liquidates, the liquidation period shall be regarded as a tax year. If the liquidation enterprise distributes the remaining products to shareholders, it shall be determined as enterprise assets according to the market sales value, and the corresponding expenses cannot be deducted. If the enterprise does not distribute, it can reasonably determine the value of the remaining assets according to the fair value or the market sales price in the same period. Then calculate and pay income tax after deducting various liquidation expenses, losses, liabilities, undistributed profits of enterprises, public welfare funds and provident funds according to regulations. In addition, when shareholders get the surplus housing (development products) liquidation income, it is the after-tax distribution income. After an individual obtains economic benefits (including non-monetary assets), although he disposes of the equity at the same time, he no longer owns the equity, but this income is not the income from equity transfer, but still belongs to the "dividend, interest and bonus income" formed by after-tax profit distribution. According to the Individual Income Tax Law, natural person investors should pay individual income tax in full at the rate of 20%. If the shareholder is an enterprise legal person, the liquidation income is also the dividend income of after-tax profit distribution. According to the Supplementary Notice of State Taxation Administration of The People's Republic of China on Income Tax on Enterprise Equity Transfer (Guo Shui Han [2004] No.390), when an enterprise liquidates or transfers its wholly-owned subsidiaries and enterprises holding more than 95% of its shares, the investors' share of the accumulated undistributed profits and accumulated surplus reserves of the invested unit shall be recognized as dividend income of investors. In order to avoid double taxation on after-tax profits and affect enterprise restructuring activities, the above dividend income is allowed to be deducted from the transfer income when calculating the investor's equity transfer income. -that is, according to the above provisions, there is no certain liquidation formula, and you can operate according to the actual asset value and the relevant provisions of the agreement or contract you signed. -First, you have to pay off the debts owed before dissolution, pay the taxes owed, and so on. If the ................................................................................................... company is dissolved by itself but not liquidated, it cannot go through the cancellation procedures at the registration authority, and its corporate status has not been eliminated. At this time, the division of the company's property actually violated the legitimate rights and interests of the company as a legal person, further damaging the legitimate rights and interests of the company's creditors. Therefore, creditors can directly require shareholders to bear tort liability based on the theory of creditor's rights infringement. In addition, the termination of the company does not mean that shareholders' liquidation obligations and responsibilities are completely relieved. After the company's license is revoked, the management authority will issue a liquidation notice and announcement to the company and shareholders, clarifying that the company and shareholders have the responsibility to participate in the liquidation. If the company and its shareholders do not cooperate, the responsibility for liquidation failure shall be borne by the company and its shareholders. The company and its shareholders should not only accept administrative punishment, but also bear civil liability for the losses caused to creditors. For those companies that have been cancelled without liquidation, if the company's liabilities are greater than its assets, shareholders will not get any remaining property. For example, it is completely reasonable for shareholders to take shareholders as defendants and ask them to bear the responsibility of debt repayment when they acquire company property. Even if shareholders have not actually acquired any property of the company, they can be required to bear corresponding responsibilities, because it is precisely because shareholders have failed to perform liquidation obligations that the company's property is lost or occupied by others, and shareholders have unshirkable fault liability. Shareholders' liability for damages conforms to the constitutive requirements of tort compensation.
What is an asset budget? The so-called assets refer to the resources formed by past transactions and events, which are owned or controlled by enterprises and are expected to bring economic benefits to enterprises. Assets can be divided into current assets and non-current assets according to their liquidity. Enterprise assets often refer to enterprise funds. Therefore, the asset budget usually refers to the capital budget ... 1), also known as the asset-liability budget. It is to budget the assets, liabilities, owners' equity and their relationships of an enterprise, such as the balance sheet of an enterprise. 2) Capital budget consists of capital budget preparation, budget adjustment, implementation tracking management, supervision and assessment, etc. ...
What is the specific difference between "assets before liquidation after today's closing" and "assets after liquidation"? Before closing, the assets were yesterday or before. After liquidation, due to a large number of transactions in one day and other factors, assets are called after liquidation. The difference is that the assets before opening are different from the assets now.
How to liquidate the assets of private small processing plants? The husband and wife are divorced, and the man has a small private factory. If he has a feeling about how to liquidate assets, he will follow it. Looks like he still cares about you. Let's have dinner together and exchange views.