1. Log in to the online tax bureau and select "Tax Cancellation" under the "Tax Registration" menu to apply;
2. Select the handler, enter the cancellation reason, and the system will check and give the handling method;
3. Those who are eligible for immediate processing can submit an application online, insert the signature of CA certificate and download the tax payment certificate;
4. If there are any unfinished matters, cancellation can be handled according to the commitment system, and the letter of commitment can be handled by the tax authorities;
5, do not meet the qualifications, according to the general cancellation process, with relevant information to the tax authorities;
6. The simple cancellation process includes independent application, asset liquidation, announcement and other steps, and the corresponding documents shall be submitted as required;
7, after the expiration of the announcement, apply to the registration authority for simple cancellation of registration. The announcement period is 45 days.
Legal consequences of company cancellation:
1. Liquidation of creditor's rights and debts: after the cancellation of the company, the creditor's rights and debts of the company need to be liquidated to ensure that the rights and interests of creditors are properly handled;
2. Tax treatment: Before cancellation, the company needs to complete the tax cancellation, including paying back the tax owed and canceling the tax registration certificate;
3. Industrial and commercial cancellation of registration: the company needs to apply to the administrative department for industry and commerce for cancellation of registration and revocation of the company's legal person status;
4. Handling of social security relations: The company should properly handle the social security relations of employees before cancellation, including social security transfer and social security payment;
5. Handling of trademarks and patents: the intellectual property rights such as trademarks and patents owned by the company need to be transferred or cancelled at the time of cancellation;
6. Disposal of files: After the cancellation of the company, relevant contracts, account books, documents and other files should be kept or destroyed according to law.
To sum up, the online cancellation of a company involves the steps of logging in to the tax system to apply, selecting an agent, inputting the reasons for cancellation, submitting the CA certificate for signature, downloading the tax payment certificate and so on. For enterprises that meet the requirements of immediate operation, they can handle it online. If there are outstanding matters or do not meet the requirements of immediate operation, they need to bring information to the tax authorities for handling. Simple cancellation requires the enterprise to apply independently, liquidate its assets, make an announcement and apply to the registration authority within 45 days after the expiration of the announcement. The whole process is clear and standardized, which ensures the legality of cancellation.
Legal basis:
Company Law of the People's Republic of China
Article 179
Where a company is merged or divided and its registered items change, it shall register the change with the company registration authority according to law; If the company is dissolved, it shall go through the cancellation of registration according to law; Where a new company is established, it shall be registered in accordance with the law. Where a company increases or decreases its registered capital, it shall register the change with the company registration authority according to law.