Even if the tax is recovered, the object of recovery should be the cancelled company, not the shareholders of the company. It may be an abnormal situation if the tax authorities will recover taxes from shareholders instead of companies.
1. Through an event or factor, it is found that the cancelled company has tax evasion, tax refusal or tax fraud, which causes the tax authorities to fail to collect or underpay the tax, and the amount or nature meets or exceeds the filing standard.
According to Article 52 of the Law of People's Republic of China (PRC) on Tax Collection and Management, if tax evasion, tax refusal or tax fraud cause the tax authorities to fail to pay or underpay the tax, the tax authorities can recover it indefinitely.
2. After filing the case, during the investigation, it was found that after paying tax-related taxes, shareholders could no longer distribute property according to the original quota or no property distribution.
The property before the cancellation of the company is generally carried out in the following order: paying liquidation expenses, employees' wages, social insurance expenses and legal compensation, paying taxes owed, and paying off the company's debts. The limited liability company distributes the remaining property according to the proportion of shareholders' investment.
Under the above circumstances, if you want to recover this part of the tax and late payment fee, you can only recover it from the distributed shareholders, who will bear joint liability.
Three. After filing the case, it is found that the registered capital has not been paid in full or fled after being paid in full, and the amount of registered capital leads to the failure to pay tax-related taxes and late fees in full.
If the registered capital is not paid in full, the shareholders shall pay the tax-related taxes within the limit of the subscribed capital contribution.
The third paragraph of Article 20 of the Company Law can be used as the legal basis to support the above conclusion: "If a company's shareholders abuse the independent status of a company as a legal person and the shareholders' limited liability to evade debts and seriously damage the interests of the company's creditors, they shall be jointly and severally liable for the company's debts."
Paragraph 2 of Article 83 of the General Principles of Civil Law stipulates: "The investor of a profit-making legal person shall not abuse the independent status of the legal person and the limited liability of the investor to harm the interests of the creditors of the legal person. Anyone who abuses the independent status of a legal person and the limited liability of the investor, evades debts and seriously damages the interests of the legal person's creditors shall be jointly and severally liable for the debts of the legal person. "
As stated in the Company Law and the General Principles of the Civil Law, shareholders who abuse the independent status of the company and the limited liability of shareholders and evade debts shall be jointly and severally liable for debts.
At this time, shareholders may have to pay back the tax-related taxes and late fees within the unpaid or withdrawn amount.
Personally, it is only under the above special circumstances that it is possible to recover taxes from the original shareholders of the cancelled company. In reality, after the cancellation of the company, there will be nothing involving shareholders.
However, if the shareholder is the legal representative, the person in charge and the person in charge of finance, and it is found that the company has committed criminal acts such as false invoicing after the cancellation of the company, if the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be given criminal punishment.