Logout steps:
liquidate
The liquidation of a company, regardless of its nature, shall be carried out according to the following steps:
1. Establish a liquidation group.
2. carry out liquidation.
The liquidation group shall take over the company from the date of establishment and carry out the following business: take over the company's property, close the company's unfinished business, collect creditor's rights, clear debts, distribute the remaining property, cancel the company's legal person status and revoke its business license.
3. Notify creditors to declare their claims.
4. Put forward liquidation plan.
After clearing up the company's property, preparing the balance sheet and property list, the liquidation group shall formulate and submit the liquidation plan, which shall be submitted to the shareholders' meeting for discussion and approval or confirmed by the competent authority. Liquidation plan's main contents include: liquidation expenses, wages and labor insurance premiums payable, taxes payable, paying off the company's debts, distributing surplus property and ending liquidation.
After the liquidation is completed, it can be cancelled.
register
1, cancel the company's national tax registration certificate.
2. Go to the company's competent industrial and commercial bureau for handling.
The required materials include: a copy of the company's business license, the resolution of the company's shareholders' meeting (the content is to cancel the company and set up a liquidation group), the original file of the company, and the form required by the industrial and commercial bureau.
(These two steps can be processed simultaneously)
3. Announcement in the newspaper (the company will be cancelled after 45 days of publication). Cancellation of newspaper announcements should be handled by local municipal public newspapers.
The materials required for the cancellation announcement are 1 ... a copy of the business license, 2. The company revokes the resolution of the shareholders' meeting.
The required information includes: a copy of the company's business license, a copy of the legal representative's ID card, and the contents of the announcement (the company intends to cancel, and all creditors and debtors are invited to go to the liquidation group of our company to handle the creditor's rights and debts within 45 days after the announcement).
4, 45 days after the newspaper, apply for cancellation to the industrial and commercial bureau again.
The required materials include: the original business license of the company (copy of the original), the tax cancellation certificate, the resolution of the company's shareholders' meeting, the liquidation report of the company, the form received by the industrial and commercial bureau, and the original files of the company.
5. Cancel the code certificate at the Quality Supervision Bureau.
The required materials include: certificate of cancellation of business license and original code certificate (original and copy).
At this point, the company has been cancelled.
Order of property distribution
Pay liquidation expenses —— "Pay employees' wages and social insurance expenses ——" Pay taxes —— "Pay off debts ——" Shareholder distribution.
When applying for cancellation of registration, a company shall submit the following documents to the registration authority
1. Application for cancellation of registration signed by the person in charge of the company liquidation organization;
2. An application for cancellation of company registration signed by the legal representative of the company;
3. Bankruptcy ruling of the court, documents ordered by the administrative organ to close down or resolutions or decisions made by the company in accordance with the Company Law;
4. Liquidation report confirmed by the shareholders' meeting or relevant departments;
5, tax payment certificate issued by the tax authorities;
6. Certificate of account cancellation issued by the bank;
7. Original and photocopy of the Business License of Enterprise as a Legal Person;
8. Other documents required by laws and administrative regulations.
Remarks: The company must be liquidated before cancellation. Liquidation is a legal procedure. The cancellation of the company must be liquidated. An act that terminates itself without liquidation has no legal effect and is not protected by law. The liquidation of a company varies according to the nature of liquidation. For example, the Enterprise Bankruptcy Law and the Civil Procedure Law apply to the liquidation of a company due to bankruptcy; The Company Law and the Civil Procedure Law shall apply to the non-bankruptcy liquidation of a company (referring to the situation that the company is dissolved voluntarily and ordered to be dissolved according to law).
What does the accountant need to do when the company moves and all the licenses with addresses are changed? Very troublesome. Not only takes a long time, but also costs a lot. From business license, tax registration, code certificate, foreign capital approval certificate, customs registration, domestic and foreign business statements, account opening permit, bank ...... more than 1000 a month.
So if you can't change it, don't change it. If the address is not far away, it is best not to change it.
What does the person in charge of an accounting company need to do? Pay attention to what? Different accounting companies certainly have different requirements for supervisors, but this is roughly the case.
1, participate in the preparation of the annual budget of the unit, and cooperate with the department to complete the compilation of the annual financial accounts of provincial financial education funds.
2. According to the career development plan and tasks, correctly implement the school revenue and expenditure plan, do a good job in annual budget allocation and internal control of funds, and promote the smooth completion of the education plan.
3. According to the accounting system of public institutions, basic accounting standards and internal financial management requirements, assist the office to supervise and inspect the work of accounting posts.
4. Prepare the internal report of monthly income and expenditure. Regularly analyze and feedback the implementation of the unit budget and the use of funds, find management loopholes, and promote production increase, expenditure reduction and income increase.
Reduce expenses, objectively and truly reflect the financial income and expenditure of the unit and the results, and be a good staff assistant to the leader.
5. Regularly check the implementation of the managed funds with the department, assist the department to manage the funds, and timely raise and reflect the violation of discipline and law to the department leaders.
6 coordination office should do a good job in the division of labor and coordination of accounting positions within the department.
7, complete other work assigned by the leadership.
What do you usually need to do as an accountant in an advertising company? Like ordinary companies (simpler than ordinary taxpayers), the main process is as follows:
Make accounting vouchers according to the original vouchers, then register the general ledger and subsidiary ledger and prepare reports. Calculate business tax according to sales, declare business tax and additional tax, and quarterly income tax.
What does an accountant need to do in the company every month? Hello! Glad to answer for you!
Make payroll according to employee attendance.
Make accounting vouchers according to the original vouchers transferred by cashiers (some cashiers also do this work)
Make accounting vouchers according to the original vouchers handed over by relevant departments.
announce
Month-end checkout
Fill in the report
declare dutiable goods
Reconciliation with cashier and department
I hope my answer can help you. If you are satisfied, please adopt it!
What do construction enterprises need to do in cost accounting? The first is to establish accounts, be familiar with the accounting business and business processes of construction companies, and then handle accounts.
Construction enterprises have certain particularity, which is very different from most production enterprises. Especially in cost accounting and income confirmation, it is very different from product sales enterprises. This post only discusses the accounting treatment of construction enterprises stipulated in the construction contract law, and the accounting that is the same as that of production enterprises is not discussed here. (1) The project construction is equivalent to the production cost of the production enterprise. Mainly accounting for the cost and gross profit of each project. The contract cost and gross profit are set as follows. 1, project construction-contract cost, accounting project contract cost under contract cost, setting the following detailed subjects (1) labor cost (project/department accounting) (2) material cost (project/department accounting) (3) machinery use fee (project/department accounting) (4) other direct costs (project/department accounting) Department accounting) fixed assets use fee (project/department accounting) amortization of low-value consumables (project/department accounting) office expenses (project/department accounting) travel expenses (project/department accounting) property insurance fees (project/department accounting) engineering warranty fees (project/department accounting) sewage charges (project/department accounting) labor protection fees (project/department accounting) inspection and test fees (project/department accounting) Material shortage and damage (project/department accounting) heating expenses (project/department accounting) other expenses (project/department accounting) project construction-gross profit, the specific setting of accounting project gross profit is selected according to the needs of enterprises, and these accounting subjects do not need to be set. In particular, overhead costs, some unnecessary can not be set. (II) Mechanical Homework This course mainly accounts for the expenses and internal settlement incurred by construction enterprises with separate equipment management departments to provide equipment for various projects. Equivalent to the "auxiliary production cost" subject of manufacturing unemployment. Conditional units can establish stand-alone accounting for the company's equipment, accurately accounting for the consumption cost of each large or major equipment and each machine shift. Usually, the following detailed accounts should be set up: salary and additional (department/equipment accounting), fuel power (department/equipment accounting), depreciation expense (department/equipment accounting), spare parts and repair expense (department/equipment accounting), indirect expense (department/equipment accounting) (3) accounts receivable 1, and project receivable (current unit accounting) 2. Sales accounts receivable (calculated by current unit) 3. Accounts receivable are quality assurance funds (calculated by the current unit). The quality assurance funds settled according to the contract shall be withheld by the owner, and it is better to set an expiration date. (4) Accounts payable 1, purchase payment payable (calculated by current unit), purchase payment payable and equipment payment, etc. 2. Accounts payable for outsourced funds (according to current company accounting) 3. Estimated accounts payable (according to the current company's accounting) Estimated account accounting (including material estimated account and subcontracting project estimated account). 4. The quality deposit payable (calculated by current company) is used to calculate the quality deposit payable to subcontractors, and it is better to set the expiration date. (5) The amount of project settlement (current unit/project accounting) according to the owner's progress report or the visa information of the project. (VI) Income from main business (manual account doesn't need the following detailed account, just set the detailed account according to the project) 1, and set the following detailed account under the target cost (1) Labor cost (project/department accounting) (2) Material cost (project/department accounting) (3) Machinery usage fee (project/department accounting) (4) Company management fee (project/department accounting) 5. The company's profit (project/department accounting) and other accounting subjects are basically the same as those in other industries.
What do accountants of energy-saving technology companies need to do? The accounting of network technology companies mainly involves cost accounting, accounting and accounting statements.
(1) Cost accounting: the specific inventory valuation method or cost accounting method of finished products and semi-finished products adopted by taxpayers according to the provisions of the financial accounting system;
(2) Accounting: If an electronic computer is used for accounting, fill in the name and version number of the accounting software, and indicate the approving authority and attached materials in the remarks column;
(3) Accounting statements: including balance sheet, income statement, cash flow statement and various schedules, which are filled in the column of "Name" according to the types of accounting statements;
What do you need to do after the company is registered? After obtaining the business license (three certificates in one), what needs to be done are: seal engraving, bank account opening, social security account opening, tax declaration, tax verification, monthly tax declaration, annual inspection, registered trademark application for patent application for ICP certificate, etc. It seems that all enterprises can handle it.
What do I need to do after I register my company? After registering the company, the second one needs to do normal accounting and tax returns. Shenzhen company will love me.
Why do registered companies in Shenzhen do accounting and tax returns?
First, the tax demand, when filing tax returns, we should establish accounts and provide statements. The most typical thing is that ordinary taxpayers need to make accounts and submit financial statements to the tax bureau before filing tax returns.
Second, the license needs to be examined annually. The company must submit the company's annual report (we used to call it the annual examination of business license) to Shenzhen Municipal Market Supervision Administration before June 30th of the following year, that is, it needs to provide the company's financial information.
Third, the company needs to develop. The last company generally has three choices: one is to apply to become a general taxpayer of value-added tax or to go public; Second, poor management needs to be cancelled; The third is to transfer the company to other shareholders. No matter which of these three ways, the tax bureau and the continuing operators will ask for a look at the company's account books to help the normal companies pay taxes.
What happens if you don't file tax returns?
Failure to file tax returns within the prescribed time limit will result in corresponding fines and late fees, and the company will be monitored, which will have a negative impact on the tax treatment of the company's future purchase of invoices and the company law. Industrial and commercial taxation has been connected with the personal credit information system of China People's Bank on June 20 15! When the company is not cancelled, it must make accounting and tax declaration, otherwise the legal person and shareholders' meeting will have credit stain, and the specific impact is as follows:
1, the loan can't buy a house.
2, can't do immigration.
3, you can't get old-age insurance.
4. The company will be fined 2000 to 10000 yuan by the tax bureau every year.
If the enterprise owes taxes, the legal person will be forbidden to leave the country and can't buy plane tickets and train tickets.
6. If the enterprise fails to file tax returns for a long time, the tax bureau will conduct on-site audit.
7. Failing to file tax returns for a long time, and the invoice machine is locked.
When is the deadline for filing tax returns?
The time limit for national tax declaration is 15 per month, which will be postponed in case of holidays.
What should I do after the company cancels the registration notice? 1. Go to the Industrial and Commercial Bureau to cancel the registration;
2. After getting the filing notice, find a newspaper to publish it;
3. Go through the cancellation of national tax and local tax (according to whether the main business is national tax or local tax, go through the main business tax registration certificate first)
4. After obtaining the cancellation approval of national tax and local tax, go to the Industrial and Commercial Bureau to cancel the business license;
5. Cancel the business license and the code certificate.
6. Cancellation of the bank.
As for the company's losses, it should be indicated in the cancellation application report and liquidation report.