If you want to deregister your company safely, you must pay attention to these six major tax issues! Let's take a look at what is going on!
01. The latest policy for enterprise cancellation
Regarding the cancellation of the company, in 2021, the State Administration for Market Regulation and the State Administration of Taxation jointly issued an announcement on the deregistration:
Highlights are summarized below
1. The scope of application of simplified deregistration is extended to market entities that have not incurred claims and debts or have completed the repayment of claims and debts.
2. Individually-owned industrial and commercial households established and registered after the implementation of the "integration of two certificates" reform of business license and tax registration certificate do not need to submit a letter of commitment or publicize if they go through the simplified procedure for cancellation of registration.
3. The publicity period for simplified deregistration is shortened from 45 days to 20 days, and after the expiration of the publicity period, market entities may directly apply to the market regulation department for simplified deregistration.
4. Establish a simple deregistration fault tolerance mechanism and optimize the functional process of the deregistration platform.
Do you want to check the three-year account for cancellation?
I don't know when there is a saying: the cancellation should be checked for three years/five years.
In fact, there is no provision in the policy that the cancellation must be audited, but why is there such a statement? It is very likely that it is because of the retrospective period, according to Article 52 of the Law on the Administration of Tax Collection:
If a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayers or withholding agents to pay back the tax within three years, but shall not impose a late payment penalty. If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation or other mistakes, the tax authorities may recover the tax and late payment penalty within three years; In special circumstances, the retrospective period may be extended to five years.
Article 86 stipulates that if an administrative penalty shall be imposed on an act that violates tax laws and administrative regulations and is not discovered within five years, no administrative penalty shall be given.
According to the regulations, taxpayers who have tax evasion, tax resistance, and tax fraud will be investigated indefinitely! See the table for details:
If there is a tax problem that has not been dealt with, it will be pursued for three to five years, or even indefinitely! Therefore, you must pay attention to tax issues when deregistering! Let's take a look!
02. 6 major problems that must be dealt with before the company is deregistered
Before deregistering the company, you must deal with tax issues, generally starting from these 6 aspects:
01. Stamp duty
Stamp duty is a small tax that is easy to ignore, but it must be turned upside down when it is written off. Paid-in capital, capital reserves, business books, leases, purchase and sale contracts, and major contracts since the establishment of the enterprise are the focus of inspection.
Stamp duty adopts the method of forward enumeration, and all contracts stipulated in the Provisional Regulations on Stamp Duty should pay stamp duty, on the contrary, those that are not enumerated do not need to be paid. It is recommended that enterprises should check themselves first, and pay taxes in a timely manner.
02. Individual income tax
Cai Shui [2003] No. 158 stipulates that if the boss borrows money from the company and does not return it in a tax year, nor does it use it for production and operation, it should be regarded as a distribution of dividends and dividends, and the individual income tax shall be withheld at 20%.
Therefore, before the enterprise is deregistered, it must check the "other receivables" account.
03. Book inventory is sold at a low price
Many enterprises have inventory on their books when they are deregistered, can they be sold at a low price? The answer is yes.
Normally, if an enterprise deals with expiring commodities or sells commodities at a reduced price due to debt repayment, production change, business closure, etc., it can generally be regarded as a low-price sale with legitimate reasons, and will not be assessed by the tax bureau as a low price.
04. The book inventory is distributed to investors
A trading company has a batch of 200,000 yuan of goods on its books, and the market price is 250,000 yuan, and when it is cancelled, it plans to distribute the goods to shareholders.
According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax, the distribution of goods to investors should be regarded as sales, and the output tax payable is 3.25 (25*13%) yuan.
05. How to deal with inventory damage?
A trading company, when it was written off, found that a batch of 1.13 million yuan of inventory was damaged and had no value due to poor management, and the input tax had been deducted in the early stage of this batch of goods.
Since the damage is caused by mismanagement, the input tax = should be transferred out at the time of write-off
13 (113/1.13*13%) 10,000 yuan.
06. Can the retained tax credit be refunded?
According to the provisions of Cai Shui [2005] No. 165, after the enterprise is deregistered, the tax authorities will no longer refund the tax that has not been deducted from the opening inventory, as well as the retained tax credit.
An enterprise can sell goods equivalent to this part of the input tax to an affiliated company to generate output tax, and at the same time issue an input invoice to the affiliated company to pass on the retained tax to the affiliated company.
However, it must be noted that transactions with affiliated companies must have commercial reasons, which are real, and false invoicing is never advisable!
In addition to this, there are a number of other risks, which are summarized below:
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