How to cancel the company before 2025?

How to cancel the company before 2025? With the "mass entrepreneurship"、The promulgation of the slogan “Innovation for All”，It set off quite a wave of entrepreneurship.，Data display，2025The average daily number of newly registered enterprises nationwide reached 16,600。But it is understood，Many of these companies have several companies registered under the same person's name.，However, some companies have，and no business，But zero declaration。

Although the enterprise is not in operation, there is no reason to choose to cancel it.，Some people think that the process of canceling a company is cumbersome and takes a long time.，There are also some people who have not deregistered their companies for the time being out of consideration for seeking a way out for development.，However, several rounds of tightening of tax policies and social security policies have，More and more companies are choosing to deregister their companies。

Objectively speaking，Business operations involve all aspects of creditor-debt relationships.，Once you want to log out，It must involve various corresponding documents、Documents and supporting materials，These materials require a lot of effort to prepare，Some also require other management departments to provide。Complex procedures，Do not rule out the consideration of risk control。

in recent years，Although the national level has repeatedly emphasized simplifying procedures，For example, Article 188 of the Company Law stipulates，To cancel a company, you only need to provide a liquidation report to the registration authority，You can announce the company’s termination。2025March，The reform of simple deregistration of enterprises has begun to be fully implemented nationwide。However，The reality is not optimistic。 Why is it difficult to cancel but still necessary?

Because I won’t be operating for a long time and I won’t cancel it.，From the perspective of the Industrial and Commercial Bureau，Will be included in the list of abnormal operations and have the business license revoked，Shareholders must bear the corresponding liability for failure to liquidate in accordance with the law.。From the perspective of the tax bureau，Even if you don't continue to operate，However, the obligation to file tax returns still exists，Overdue declaration，In addition to being fined，For legal persons、It will also cause obstacles for shareholders to apply for a business again in the future.。 Simply put，This means that from now on all companies will need to pay social security!

Otherwise, you may enter the social security “blacklist” of dishonesty.。 (The company provides company cancellation、Social security account opening、Social security payment and other services，Welcome to scan the QR code at the end of the article or leave a message in the public account for consultation) That is for a company that is not operating，A large amount of extra expenses will be incurred out of thin air in a month，The bosses will definitely find it uneconomical，what to do? Company cancellation will be the only way out!

Mibao is here to remind all bosses，Business operations involve all aspects of creditor-debt relationships.，Once you want to log out，Please carefully prepare the corresponding supporting documents and other materials，Some also require other management departments to provide。Complex procedures，Do not rule out the consideration of risk control，Please take it seriously!

Policy Guidelines: Two Must-See Basis for Corporate Deregistration：

1. "Notice of the State Administration of Taxation on Further Optimizing the Procedures for Enterprise Tax Deregistration" Document No.：tax administration[2025]149No. Status：Valid date of issue：2025/9/18 source：Official website of the State Administration of Taxation
2. "State Administration for Industry and Commerce"、Notice of the State Administration of Taxation on Strengthening Information Sharing and Joint Supervision” Document No.：Industrial and commercial enterprise registration word[2025]11No. Status：Valid date of issue：2025/1/15 source：Official website of the State Administration of Taxation Tax cancellation process 1 units and individual industrial and commercial households with audit and collection(Hereinafter referred to as taxpayer)The following situations occur，You should apply for tax cancellation from the tax authorities。

Specifically include：

1. due to dissolution、Bankruptcy、Cancellation etc.，Termination of tax liability in accordance with the law。
2. According to regulations, there is no need to go through deregistration at the market supervision and administration authority or other authorities.，However, if approved or terminated by relevant authorities,。
3. The business license has been revoked by the market supervision and administration authority or the registration has been revoked by other authorities。
4. due to residence、Change of business location，Involving changes in tax registration authorities。
5. The period of residence of the permanent representative office of a foreign enterprise expires、Early termination of business activities。
6. Overseas enterprises contract construction within the territory of the People's Republic of China、Install、assembly、Exploration projects and provision of labor services，Project completed、leaving China。
7. Non-domestic registered resident enterprises have terminated their resident status as confirmed by the State Administration of Taxation。

2Failure to carry out business activities after obtaining the business license，A limited liability company that has no claims or debts or has completed the liquidation of claims and debts before applying for cancellation of registration、Unincorporated corporate legal person、sole proprietorship、partnership，Meets one of the following circumstances，No need to go to tax authorities for tax cancellation，Apply directly to the market supervision department for deregistration。

1. Those who have never handled tax-related matters;
2. Have handled tax-related matters but have not received an invoice、No taxes owed(late payment fee)and fine。 Submission of information Processing time limit (one)The tax authorities will process the application within 20 working days from the date of acceptance.。

If the following situations occur during the verification and inspection process:，Processing time limit suspended，Cancellation can only be continued after the relevant matters are completed.，The processing time limit continues to calculate：

1. Suspected of major matters such as evasion, fraud, tax revolt or false invoice issuance;
2. Special tax adjustments are required;
3. Suspension of the time limit for deregistration prescribed by the State Administration of Taxation。

(two)Not under tax inspection status、No taxes owed(late payment fee)and fines、Special invoices for paid and canceled value-added tax and special equipment for tax control，And taxpayers who meet one of the following circumstances，Tax authorities provide instant settlement services，Adopt a "commitment system" to handle gaps，Right now：When taxpayers apply for tax cancellation，If the information is incomplete，after making a commitment，The tax authority immediately issues tax clearance documents。

1. Taxpayers with tax credit levels of A and B;
2. The holding parent company is an M-class taxpayer with a tax credit rating of A;
3. Enterprises established by provincial people's governments introducing talents or industry leading talents recognized by industry associations and other institutions above the provincial level;
4. Taxpayers who have not reached the VAT tax threshold。 Processing results: The taxpayer receives the "Tax Clearance Certificate" or "Tax Matters Notice"。

taxpayer

Things to note

1. Taxpayers are responsible for the authenticity and legality of submitted materials。
2. Before taxpayer applies for tax cancellation，The tax payable should be settled、Exit more(waived)taxes、Late fees and penalties，Cancellation invoices and other tax documents。 (1)Taxpayers should apply for deregistration before，Declare its liquidation income to the tax authorities and pay corporate income tax in accordance with the law。

——Income tax treatment of enterprise liquidation，refers to a company that is no longer a going concern，End of business、dispose of assets、When repaying debts and distributing remaining property to owners and other economic actions，liquidation proceeds、liquidation income tax、Handling of dividend distribution and other matters; ——Enterprises that need to be liquidated in accordance with the provisions of the "Company Law", "Enterprise Bankruptcy Law" and other provisions, or enterprises that need to be treated as liquidated during corporate reorganization, shall undergo liquidation income tax treatment; ——The enterprise changes from a legal person to a sole proprietorship、Unincorporated organizations such as partnerships，Or transfer the place of registration to outside the People's Republic of China(Including Hong Kong, Macao and Taiwan regions)，Should be treated as an enterprise for liquidation、distribute，Shareholders reinvest to establish new enterprises; (2)Taxpayers have not completed the land value-added tax settlement procedures，Land value-added tax settlement should be carried out before applying for cancellation。

(3)Export enterprises should settle export withdrawals(waived)after taxes，Apply for cancellation。

1. Taxpayers whose tax obligations have been terminated according to law，Tax deregistration should be applied for before applying for deregistration with the market supervision and administration authority or other authorities.;The business license has been revoked by the market supervision and administration authority or the registration has been revoked by other authorities，It shall be within 15 days from the date when the business license is revoked or the registration is cancelled.，Apply to the original tax registration authority for tax cancellation。
2. Non-domestic registered resident enterprises have terminated their resident status as confirmed by the State Administration of Taxation，It shall be within 15 days from the date of receipt of written notice from the competent tax authority.，Report to the competent tax authority for cancellation。Overseas enterprises contract construction in China、Install、assembly、Exploration projects and provision of labor services，should be completed after the project、Within 15 days before leaving China，Hold relevant documents and information，Apply to the original tax registration authority for cancellation。
3. Have registered social insurance premium information with the tax authorities，You should also register the cancellation insurance premium payment information.。
4. Taxpayer due to domicile、Change of business location，According to relevant regulations，Make changes to the registration process with the industrial and commercial administration department，Involving changes in tax registration authorities，Handling cancellation，Qualification information associated with the taxpayer，No automatic invalidation or cancellation processing is required(Including but not limited to various tax administrative licenses、Qualification for tax benefits、Tax certification qualifications, etc.)。
5. This matter is subject to defective handling。

That is, taxpayers who meet the conditions for shortfall tolerance processing，When applying for tax cancellation，If the information is incomplete，after making a commitment，The tax authority immediately issues tax clearance documents。Taxpayers should complete the information and complete relevant matters within the promised time limit。If the promise is not fulfilled，The tax authorities will notify their legal representative、The person in charge of finance is included in the D-level management of tax credit。

The specific vacancy condition is that you are not in tax inspection status、No taxes owed(late payment fee)and fines、Special invoices for paid and canceled value-added tax and special equipment for tax control，And taxpayers who meet one of the following circumstances： ——Taxpayers with tax credit levels of A and B; ——Class M taxpayer whose parent company’s tax credit rating is Class A; ——Enterprises established by provincial people's governments introducing talents or industry leading talents recognized by industry associations and other institutions above the provincial level; ——Taxpayers who have not reached the VAT tax threshold。

1. Taxpayers eligible for simple deregistration by the market regulatory authorities，If you have not handled tax-related matters or have handled tax-related matters but have not received an invoice.、No taxes owed(late payment fee)and fines，No need to go to tax authorities to apply for tax clearance certificate，Apply directly to the market supervision department for deregistration。 If you feel that the above operation process cycle is long，Complex to handle，You may also wish to choose a simpler method - let the Chinese Enterprise Consulting Agency handle it。

so，You only need to provide the materials required to cancel the company。It is convenient and fast and can reduce a lot of unnecessary troubles。Why not?

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