It is easy to register a company in Shenzhen but difficult to cancel it

It is easy to register a company in Shenzhen but difficult to cancel it. Among all the procedures that require verification of identity,，Tax write-off is definitely the most difficult。today，Let’s take everyone to learn and discuss together in the form of cases.，So that everyone can deal with it freely in the future! Tax write-off case 01 Book inventory is subject to tax! Company A is a general taxpayer，Wholesale business，I will go there on July 1st this year and I don’t want to run the business anymore.，Prepare to log out。

But there is still 100,000 yuan in inventory on the books，market price(excluding tax)is 120,000 yuan。How to deal with taxes?? The finishing touch： General taxpayers terminate production and operations，Apply for cancellation of tax registration，You must first apply for cancellation as a general taxpayer，If there is still unsold inventory，will be distributed to shareholders or investors，Recovery of capital contribution or distribution of profits。

"will produce its own、"The distribution of goods entrusted for processing or purchase to shareholders or investors" is regarded as deemed sales behavior under the "Implementing Rules of the Interim Regulations on Value Added Tax".。 Let’s not talk about treating it as a sale.，It must be confirmed that the sales are based on 120,000.，Therefore, you need to pay value-added tax of 12*17%=20,400 yuan when canceling。

2 What to do if book inventory is greater than physical inventory? When Company A is deregistered，Inventory with book value of RMB 100,000，But there is nothing in the actual warehouse.!Company accountants are troubled! The finishing touch： It is estimated that all companies deregistered by the above problem will be involved.，If book inventory is greater than actual inventory，This indicates that there is underreporting of income from product sales.，no way，Tax laws are so strict。Wait until the company is deregistered，Book is greater than inventory，Where did the goods go?。

At this time, if the tax on-site inspection finds this situation，The lightest penalty is to treat you as a deemed sale.。

If the amount is very different，It may also involve the payment of late fees, etc.!If it is deemed a sale，Make additional payment according to 120,000*17%=20,400 yuan 3 What should I do if the inventory is indeed broken?? Company A is engaged in food sales，When logging out，1.17 million yuan for the company's warehouse(tax included)The food has expired，The invoice has been certified for deduction，But this batch of 1.17 million yuan in our books is really not worth a penny.! The finishing touch： According to the Value Added Tax Administration Measures，Losses due to poor management，Need to transfer input tax out。

Do you understand?? Amount of input and output = 117/1.17*17% = 170,000 yuan。

If the input is deducted, the input must be transferred out.! suggestion：It's impossible to keep up with such accounts，Don’t bother with taxes.，Find some way yourself，The accounts don’t even match up.，your report，How do I get the tax signature done?? 4 Personal income tax is definitely a big pit! When Company A is deregistered，Because the company was established earlier，After the company’s registered capital of 1 million was registered, it was used as a loan from the boss.，Log out now，tax

Require

pay an overdue tax? The finishing touch： Finance and taxation[2003]158Number，"two、About the businesses in which individual investors invest(sole proprietorship、Except partnership)The issue of handling long-term borrowings that are not repaid by individual investors during the tax year(sole proprietorship、Except partnership)loan，will not be returned after the end of the tax year，Not used for enterprise production and operation，Its unrepaid borrowings can be regarded as dividend distributions from the company to individual investors.，According to "Interest、dividends、Personal income tax is levied on “dividend income” items。

” This document is very important，follow this rule，This company needs to pay back personal income tax of 100*20%=200,000 yuan，No way, this is the rule!so，Before canceling the company, you must carefully check other receivables.，This is a must-check item for tax purposes! 5 Stamp duty cancellation becomes a must-check item! usually，Everyone seems to feel that tax management is very loose regarding stamp duty.，But you must check it when you log out.! The finishing touch： The local tax may conduct stamp duty review on all major contracts in the past few years since the company was established.，Paid-in capital、capital reserve、operating books、lease、Purchase and sales contracts are the focus of inspection! Before logging out，Check it yourself，Pay the tax in advance，When the province cancels its registration, taxes are paid everywhere.! 6 Inventory goods also need to pay corporate income tax! When company A was cancelled, it still had 100,000 yuan in inventory on its books.，market price(excluding tax)is 120,000 yuan，The above mentioned the need to pay VAT，How to deal with income tax?? The finishing touch： (National Tax Letter [2008] 828)Regulation："two、The following situations in which an enterprise transfers assets to others:，Because the ownership of the asset has changed, it is not an internally disposed asset.，Income should be determined as sales according to regulations。

(Four)for dividend distribution;This law is not only used in daily life，I'll have to find a use for it when I log out.! According to regulations，The above inventory of 100,000 yuan needs to be regarded as sales.，When dealing with corporate income tax，To confirm deemed sales revenue of 120,000 yuan，10cost of 10,000 yuan，Confirm pre-tax profit of RMB 20,000。Back income tax payable = 2*25% = 5,000 yuan。

Popularization of common sense about logout

1. The process of canceling a company is very complicated and cumbersome. First, register with the Industrial and Commercial Bureau → Register → Apply for cancellation with the National Taxation Bureau → Apply for cancellation with the Local Taxation Bureau → Submit cancellation information to the Industrial and Commercial Bureau → Code cancellation → Bank cancellation. The entire process of canceling a company usually takes about 5 to 7 months.，The branch cancellation time is about 4-5 months。If the company has some serious problems，It even takes a year to cancel。
2. Log out and run back and forth a lot、material

Require

How long does it take to cancel the company?,It takes 4-5 trips to the Industrial and Commercial Bureau，3-4 trips to the bank，This is still the time for industrial and commercial agencies to handle the matter，If you are a novice who doesn’t understand the process, go and apply for it，I estimate there will be more trips back and forth.，More time is wasted。

in addition，Need to organize all the company’s ledgers、certificate、financial statements，Upload national and local tax reports，If the company’s previous accounts have not been sorted out or not done，Then it still needs to be completed。 Secondly，The tax bureau will also check all tax issues of the company，Check to see if there are any tax anomalies or tax evasion。

1. There will be more tax surcharges or fines for cancellation. Generally, companies are canceled because the company has some problems.，But some problems will be found when logging out.。 for example：Have the company’s rent invoices been issued?，Is it still operating there?，I can’t find the company’s lease contract，In the past few years, corporate taxes were low, etc.。The cancellation procedures need to be increased again，

cost

Naturally there will be more。This is why deregistering a company is more expensive than registering one。

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