1. Set up a liquidation group (industrial and commercial record) to liquidate the company and pay taxes on the liquidation income;
2, with other competent authorities or inspection bureau for tax inspection, found that the problem of overdue tax;
3. Check the corresponding taxes, pay taxes and fees, pay off debts, and then go to the industrial and commercial institution to cancel the company.
The procedures for cancellation of the company are as follows:
1, get the notice of cancellation of tax registration from national tax first;
2. Notice of cancellation of tax registration for local tax;
3. Take two notices and cancel the bank account at the opening bank;
4. The legal person holds the above-mentioned national tax, local tax and bank cancellation certificate to the competent industrial and commercial bureau of the company to handle the cancellation of the company for the record;
5. Select local mainstream newspapers and issue cancellation notices;
6. 45 days after the newspaper was published, the legal person applied to the Industrial and Commercial Bureau for cancellation again;
7. The legal person cancels the code certificate in the Quality Supervision Bureau.
The establishment of a company shall meet the following conditions:
1. Shareholders meet the quorum;
2. The amount of capital contribution subscribed by all shareholders in accordance with the Articles of Association;
3. Shareholders * * * jointly formulate the Articles of Association;
4. Having a company name and establishing an organization meeting the requirements of a limited liability company;
5. Have a company residence.
To sum up, 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.
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.
Article 189
Members of the liquidation group shall be loyal to their duties and perform liquidation obligations according to law.
Members of the liquidation group shall not take advantage of their powers to accept bribes or other illegal income, and shall not encroach on the company's property.
Members of the liquidation group shall be liable for compensation if they cause losses to the company or creditors due to intentional or gross negligence.