(1) filing an application. During the operation period approved by the business license, the taxpayer shall apply to the tax registration management link, receive and fill in the registration form for suspension of business. Taxpayers shall go through the following procedures in invoice management, collection and inspection with the completed Business Suspension Registration Form: 1. Hold the special VAT invoice book, ordinary invoice book and blank invoice to the invoice management office to seal the invoice; 2. If a case is under investigation, it will be closed in the inspection; 3. Go through the tax payment certificate at the collection link. Submit the business suspension registration form signed by each link and the following materials to the tax registration management link: 1. If the taxpayer has a superior competent department, it shall submit a document approved by the superior competent department to suspend business; 2. If the administrative department for industry and commerce and other relevant departments request to suspend business, they shall submit the documents of suspension of business of the administrative department for industry and commerce and other relevant departments; 3. The original tax registration certificate issued by the competent tax authorities; 4. Other documents and certificates required by the competent tax authorities. (2) being audited. The tax registration management link accepts the forms and related materials filled by taxpayers, and examines whether the filled forms and related materials meet the requirements. (3) suspension of business. Confirm that the taxpayer applying for suspension of business has settled the tax, paid off the invoice, sealed its tax registration certificate, submitted it to the leadership for approval, approved its application for suspension of business, and made a notice of approval for suspension of business. (4) Resume business. 1. If the taxpayer resumes business on schedule, the date of approval of business suspension shall be the date of resumption; If the company resumes business ahead of schedule, the date of resumption of business ahead of schedule shall be the date of resumption of business. Submit the original stamped tax registration certificate to the taxpayer. 2. For taxpayers who have not applied for extension of business resumption after the expiration of business suspension, those who voluntarily resume business shall be regarded as normal business taxpayer management. Submit the original stamped tax registration certificate to the taxpayer. When a company goes bankrupt, it stops operating. In essence, it is a concept with the company going out of business, which means the same thing. Taxpayers who need to suspend business within the business period approved by the business license shall register with the tax authorities, explain the reasons and time of suspension, the tax payment before suspension, and the receipt, use and storage of invoices, and truthfully fill out the registration form for suspension. After examination, 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. For taxpayers who have been 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. Taxpayers who are obliged 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. Before resuming production and operation, taxpayers shall apply to the tax authorities for registration of resumption of business, go through the registration formalities 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. China's relevant laws and regulations have no clear provisions on bankruptcy. According to Article 22 of the Regulations on the Administration of Registration of Enterprise Legal Persons in People's Republic of China (PRC): "If an enterprise legal person fails to carry out business activities for six months or stops business activities for one year after receiving the Business License for Enterprise Legal Persons, it shall be regarded as going out of business." This is the only legal provision we have found about the concept of "going out of business". Therefore, we believe that "bankruptcy" is a specific legal concept. The conditions of "bankruptcy" should be: first, the enterprise should stop its business activities according to law; Second, the enterprise has not carried out business activities or stopped business activities for a certain period of time. I believe that after reading the above introduction, you should know more or less that the company's closure can also be said to be closure, and it needs to apply to the local tax authorities for closure registration. It should be noted that the closure period cannot exceed one year.
Legal objectivity:
"Regulations of the People's Republic of China on the Administration of Company Registration" Article 68 If a company fails to start business for more than six months without justifiable reasons after its establishment, or stops business for more than six months after its opening, the company registration authority may revoke its business license. Article 22 of the Regulations on the Administration of Registration of Enterprise as a Legal Person in People's Republic of China (PRC), if an enterprise as a legal person fails to carry out business activities for six months or stops doing business activities for 1 year after receiving the Business License for Enterprise as a Legal Person, it shall be deemed to be closed down, and the registration authority shall collect the copy of the Business License for Enterprise as a Legal Person and its official seal, and notify the bank where it opened the account to cancel the registration.