When it is closed, it only temporarily stops all business, and when it is resumed, it can still operate normally and apply to the relevant departments for resumption of business. This is not the same as canceling. Cancellation is a waste. If you want to reopen your business, you must go through all the industrial and commercial tax formalities again.
First, apply
Taxpayers apply to the tax registration management link within the business period approved by the business license, and receive and fill in the registration form for suspension of business.
(1) The taxpayer shall go through the following procedures in the invoice management and inspection with the completed Business Suspension Registration Form:
1. Go to the invoice management link and stamp the invoice with the special VAT invoice book, ordinary invoice book and blank 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.
(2) Submit the Registration Form signed by each link together with the following materials to the tax registration management link:
1. If the taxpayer has a higher-level competent department, it shall submit a document approved by the higher-level 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.
Second, accept the audit.
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.
Third, close down.
Confirm that the taxpayer applying for suspension of business has settled the tax and paid the invoice, seal up its tax registration certificate, report it to the leader for approval, approve its application for suspension of business, and make a notice of approval for suspension of business.
Fourth, resume business processing.
(1) If the taxpayer resumes business on schedule, the date of approval of the suspension period shall be the date of resumption of business; 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 taxpayers. Submit the original stamped tax registration certificate to the taxpayer.
Legal basis:
Article 188 of the Company Law of People's Republic of China (PRC)
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.