Let's look at these taxes in detail.
I. Payment of stamp duty on paid-in capital:
A friend said that the registered capital of the company has not yet been put in place, should I pay stamp duty? Xiao bian tells you that, yes, the registered capital is not in place, but according to the company's cancellation regulations, stamp duty is still required.
Second, pay stamp duty on books. Perhaps many people still don't know what stamp duty on books is.
Stamp duty on account books includes capital account books and business account books. Business account books belong to financial account books and reflect production and business activities. Stamps in the ledger are bought and pasted on the ledger.
Third, pay the house rental tax.
House rental tax refers to the registered address of the company and needs to be paid in the street. Usually the landlord pays for it. If the landlord fails to pay the house rental tax, he must pay the house rental tax to the local tax at 12% of the rent.
Fourth, finally, we have to pay all kinds of taxes and fines.
In short, it is to pay off all the taxes owed by the company before and the money that needs to be fined, and make a good liquidation report of the company. Only after confirmation by the shareholders' meeting and the people's court can the company be cancelled.
These are the taxes that must be paid before the company is cancelled. No wonder it is so complicated and expensive to cancel the company. These fines and tax arrears alone can't escape the clutches of the industrial and commercial departments and the tax bureau.