Port communicationWhy is it so expensive to cancel a company in Shenzhen? Whether you have personally experienced company cancellation or have heard about cancellation related knowledge，I believe it’s all the same word：Disaster!two words：complex! Due to various reasons, more and more companies do not intend to operate or cannot continue to operate.，Then the problem of company cancellation will inevitably arise.。
I have also heard many people complain that deregistering a company is expensive and troublesome.，Let’s talk today about how to cancel a company?what is the process? Nowadays, the price to register a company generally starts at 6,000 yuan.，The most expensive ones cost tens of thousands or even hundreds of thousands of yuan.，Otherwise, there is no way to cancel a company.!indeed，Because if a company wants to die，This society needs to prove its identity before it can be released.! First use a picture to understand the cancellation process. Among all the procedures that require identity verification，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 1 Tax must be paid on book inventory! 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。
2What 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。
3What 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?? 4Personal 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! 5Stamp 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.! hint： 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.! 6Inventory 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。
About Hong Kong Xintong
Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。
