The liquidation group of the company shall put on record (industrial and commercial bureau) and publish a cancellation notice (newspaper)
Basic deposit account Account Cancellation (Account Opening Bank)
Administration for Industry and Commerce accepts and cancels (Administration for Industry and Commerce)
Cancellation of organization code certificate (Technical and Quality Supervision Bureau)
I. Cancellation of national and local tax registration certificates
1, national tax registration certificate
2. All national tax and local tax related materials.
3. Official seal for filing
Generally handled by the company's financial personnel. Fill in the relevant forms and notify the film controller after returning all materials. Generally speaking, you should check the company's books.
Two. The liquidation group of the company shall put on record.
1, company filing application form (signed by the person in charge of the liquidation group of the company)
2. Certificate of designated representative or entrusted agent (official seal of the company)
3. Resolution of the shareholders' meeting on the establishment of the liquidation group (signed by all shareholders)
4. Copy of the company's business license
Third, issue a cancellation announcement.
After 45 days of publication, the newspaper shall go through the cancellation procedures at the issuing authority of the enterprise business license.
Four. Cancel the basic account
1, the original business license of the company (some banks need a complete set of industrial and commercial, code, national tax and local tax certificates)
2. Account opening permit
3. Signature card
4. There is a seal on the seal card.
5. Cheque books, telegraphic transfer vouchers and other bank-related information.
6. Application for account cancellation
Generally, it is handled by the company's financial personnel, and the basic indoor balance transfer or withdrawal procedures are handled together.
Verb (abbreviation of verb) Acceptance and cancellation of industrial and commercial bureau
1, a sample license cancellation statement published in a publicly issued newspaper;
2. All official seals and official seals should be engraved.
Six, cancellation of organization code certificate
1. Original and photocopy of organization code certificate
2, organization code declaration form
3. The Industrial and Commercial Bureau cancels the receipt.
Company cancellation process
Under any of the following circumstances, the company shall apply to the company registration authority for cancellation of registration within 30 days from the date of liquidation:
1. The company is declared bankrupt according to law;
2. The business term stipulated in the Articles of Association expires or other reasons for dissolution stipulated in the Articles of Association occur;
3. The shareholders' meeting resolves to dissolve;
4. The company is dissolved due to merger or division;
The company was ordered to close down according to law.
When a company applies for cancellation of registration, it shall designate or entrust its employees or agents of qualified agencies as the applicants for cancellation of registration.
Enterprises that pay enterprise income tax in the national tax should go through the cancellation procedures of local tax first. The cancellation process is divided into five steps in the order of * * * *, namely, cancellation of local tax, cancellation of national tax, cancellation of bank account, cancellation of industrial and commercial registration, cancellation of organization code certificate and cancellation of statistical certificate.
(A) cancel the local tax process
1. Apply to the competent tax authorities for cancellation of tax registration, receive and fill in the Application Form for Tax Liquidation, the Registration Form for Tax Liquidation in duplicate and the Application Form for Cancellation of Tax Registration in triplicate. (Among them, the tax payment for the last three whole years should be filled in the Tax Return)
2. Entrust an intermediary to issue a tax payment report.
3. Go to the local tax cancellation department with the tax payment report, tax liquidation application form, tax liquidation registration form, approval form for cancellation of tax registration, tax registration (original and photocopy), code stamp, invoice card, IC card, encryption box, blank invoice (with a copy of the last billing and bookkeeping), the decision of the superior competent department or the shareholders' meeting to cancel the enterprise, and the official seal.
4. Wait for the local tax notice to receive the local tax cancellation registration notice. (Please submit the tax return on time before receiving the cancellation notice.)
(2) Cancel the national tax process
1. With the original and photocopy of the Certificate of Cancellation of Local Tax, go to the national tax cancellation registration window to receive and fill in the Approval Form for Cancellation of Tax Registration, Approval Form for Cancellation of Evasive Enterprises and Application Form for Cancellation of Special Invoices.
2. With the completed form, take all the new and old general invoices purchased from 2003 to the cancellation date and the last special VAT invoice to the special administrator for invoice cancellation.
3. After completing the invoice cancellation, find a special administrator to cancel the general taxpayer qualification. The materials to be submitted are: (1) fill in the business approval form in duplicate; (2) Approval Form for Cancellation of Tax Registration in duplicate; (3) Notice of receipt of tax documents (name of acceptance document: approval form for canceling the qualification of general VAT taxpayer) in duplicate; (4) Approval Form for Enterprise Cancellation and Evasion of Waste in duplicate; 5] Original general taxpayer qualification certificate.
4. Please ask the special administrator to make tax assessment and issue an assessment report. After the special administrator cancels the qualification of general taxpayer, he/she will get the following information from the special administrator: (1) evaluation report; (2) business approval form; (3) general taxpayer qualification certificate; (4) Cancellation of the examination and approval form for waste evasion enterprises.
5. Print the cancellation application on A4 paper: there is no format restriction, clearly state the reasons for cancellation, affix the official seal of the enterprise and sign by the legal person. If it is a branch (or branch) enterprise, it is also necessary to provide a resolution of the board of directors, requiring the legal person and shareholders to sign and affix the official seal of the head office (or head office).
6. Submit the cancellation tax registration approval form, assessment report, business approval form, general taxpayer qualification certificate, cancellation tax evasion enterprise approval form, cancellation application form, original tax registration, copy of business license, and invoice purchase book to the cancellation tax registration window.
7. Wait for the national tax notice to receive the national tax cancellation registration notice. (Please submit the tax return on time before receiving the cancellation notice.)
(3) Procedures for canceling bank accounts
1. Fill in the application form for closing a bank account and submit it to the People's Bank of China for approval.
2. Submit the bank license, unused cash checks, transfer checks and other information to the bank for cancellation.
Cancel industrial and commercial processes
1. Receive the application for registration (filing) of enterprise change (restructuring) and the letter of appointment (entrustment) and fill it in completely.
2. Go to the administrative department for industry and commerce for cancellation of registration with the Application for Enterprise Change (Restructuring) Registration (Filing), the power of attorney (power of attorney), the notice of cancellation of bank account, the official seal, the financial seal and the contract seal.
3. It will take about a week to get the notice of cancellation of industrial and commercial registration.
Remarks: ① A limited liability company with independent accounting should first go to the industry and commerce for filing and registration, and make one or three cancellation announcements (45 days before the industrial and commercial cancellation) and provide a cancellation liquidation report issued by an intermediary agency.
(2) Enterprises owned by the whole people, partnerships, branches and branches do not need to provide cancellation notice and liquidation report when canceling industrial and commercial registration.
(5) Cancellation of organization code certificate and statistical certificate.
After receiving the notice of cancellation of industry and commerce, you can go through the cancellation formalities at the industrial and commercial office with the original and photocopy of the organization code certificate and statistical certificate.
I. Necessity of liquidation and cancellation
If the company fails to cancel its registration after its closure, and there is no liquidation organization responsible for clearing the creditor's rights and debts, the company and the liquidation subject are the same litigant; After the company goes out of business, the registration authority cancels its registration, but there is no liquidation organization to clean up the creditor's rights and debts, and the subject responsible for liquidation is the litigation subject. Therefore, only through legal liquidation and cancellation procedures, the company can be eliminated in the legal sense, and the company and liquidation subject responsible for liquidation can be exempted from relevant legal responsibilities.
Second, liquidation.
(1) Liquidation procedures
1. The resolution of the shareholders' meeting to dissolve the company must be passed by shareholders representing more than two thirds of the voting rights.
2. The liquidation group was established after the shareholders' meeting resolved to dissolve the company 15 days. Notify the registration authority, tax department, labor department and bank in writing within 10 days from the date of liquidation (the date of dissolution by resolution).
3. Ask the Administration for Industry and Commerce for the liquidation guide, the writing format of liquidation report and the application for liquidation filing, and handle the liquidation group filing.
4. Publish liquidation announcement in newspapers and periodicals recognized by the Industrial and Commercial Bureau.
5. Prepare the balance sheet and property list on the liquidation day.
6, for the national tax and local tax payment certificate.
7. Three months after the expiration of the liquidation announcement, make the balance sheet and property list at the end of liquidation.
8. Formulate the liquidation distribution plan.
9. During the liquidation period, the liquidation group shall make liquidation reports, income and expenditure statements and various financial account books, and submit them to shareholders for confirmation.
8. Liquidation report
After the liquidation report is confirmed, it shall be deemed that the liquidation group has discharged its responsibilities. However, if the liquidation group commits illegal acts, this restriction shall not apply.
Third, cancellation of registration.
(1) Procedures for cancellation of registration
1. Within ten days from the date of confirmation of the liquidation report, the liquidation group shall report the liquidation report and list to the administrative department for industry and commerce for the record and apply for cancellation of registration.
2. After the administrative department for industry and commerce approves the cancellation of registration, the liquidation group shall announce the termination of the enterprise.
(2) Description:
1. Materials to be submitted when the liquidation group submits the liquidation report and filing statement.
● Registration form for filing liquidation report;
● Resolution on dissolution of the company adopted by the shareholders' meeting;
● Original and photocopy of business license of enterprise as a legal person;
● Balance sheet and property list of the starting date of the list of enterprises confirmed by the shareholders' meeting;
● Balance sheet and property list at the end of liquidation confirmed by the shareholders' meeting;
● Original and photocopy of tax payment certificate (national tax and local tax);
● Liquidation report issued by the liquidation group and confirmed by the shareholders' meeting (in duplicate, signed by members of the liquidation group and confirmed by the shareholders' meeting).
2. Documents and certificates to be submitted when applying for cancellation of registration of the company.
● Application for cancellation of company registration signed by the person in charge of the company liquidation organization;
● Resolution on dissolution of the company adopted by the shareholders' meeting;
● Liquidation report confirmed by the shareholders' meeting;
● The original and photocopy of the business license of the enterprise as a legal person and the official seal;
● A sample report published three times in a newspaper within 60 days after the establishment of the liquidation organization;
● Tax payment certificate issued by the tax department;
● Documents and certificates required by laws, regulations, rules and policies.