Entrepreneurship has a near-death life. It is common for a company to be poorly managed and unable to continue. However, if a company ceases to operate, it is not just a pat on the back and you can leave. If the "mess" is not cleaned up, it will be difficult to start a business again in the future. , and if you accidentally get on the industrial and commercial blacklist, the consequences will be serious.

Generally speaking, when a company ceases to operate, there are three processing methods: zero declaration, transfer and cancellation. Today, let’s talk about the pros and cons of each method one by one.

1. Zero declaration

1. It is more suitable for companies that are temporarily unable to operate

If the company is only temporarily unstable, or just has no energy to manage the company temporarily , you can maintain the company with zero declaration, and you don’t have to re-register if you want to continue operating later.

It is more cost-effective to maintain a company temporarily than to continue to start a business in the future. It is more cost-effective to re-register the company, and the longer the company has been established, the more useful it will be in the future.

2. When enterprises choose zero declaration, there are two points they must pay attention to!

1. The address cannot be abnormal.

2. File tax returns on time and make annual reports on time, and don’t let the Industrial and Commercial Taxation Bureau keep an eye on you.

Everyone is familiar with enterprises making zero declarations. But does zero declaration mean zero income? Is no tax payable and zero declaration the same thing?

You must know that long-term zero declaration is an abnormal declaration, which will not only be included in the key monitoring objects, but also tax risk.

3. Six erroneous operations of zero declaration by enterprises

Remember, not all situations can make zero declaration. Here, we summarize 6 common zero-declaration errors made by enterprises.

4. The consequences of long-term zero declaration

1. It will be included in the key monitoring list of the tax authorities and may even be inspected by the tax authorities.

2. If you have income and tax payable but make a zero declaration, it is tax evasion! According to Article 64 of the "Tax Collection and Management Law", it is not a problem to fine you 50,000 yuan! And you still have to correct your filing data and pay back taxes and late fees!

3. For abnormal reasons, if zero value-added tax declaration is made for 3 consecutive months or 6 cumulative months in an evaluation year, it cannot be rated as a Class A taxpayer. Anyone who provides false declaration materials to enjoy preferential tax policies will be judged as a Class D taxpayer!

4. Taxpayers who have made zero declarations for a long time and hold invoices will not only have their invoices reduced in size and quantity, but will also be required to go to the tax authorities to verify the use of the invoices.

5. If you fail to declare for more than 6 months, you may be classified as an "irregular household" and your business license may even be revoked.

2. Transfer

If the boss does not want to spend money to maintain a company that is not in operation, he can also consider finding a good home for the company.

But! We also have to see our actual situation clearly. It’s not just that if we want to transfer, someone will take over.

No debts, no taxes, no administrative penalties that have not yet been lifted... After all, no one is willing to help others clean up their mess.

1. What kind of company is easier to transfer?

For example, general taxpayers are more valuable than small-scale taxpayers, the longer they have been established, the more valuable they are, those with various business licenses are of high quality, and those with trademarks that can be transferred together are more popular...

In addition to completing the equity change, industrial and commercial and tax changes must also be made, as well as changes to the legal representative, shareholders, and equity. Some people even change the company name, address, The scope of business has also changed.

3. In accordance with the provisions of the Company Law

Cancellation processing

If no successor is found and the company really does not want to operate, then cancellation is the most appropriate choice.

Company deregistration means deleting all the information and original documents of the original company in the industrial and commercial, tax bureau, bank, etc. The original company will completely cease to exist, and no bad records will be left for corporate legal persons and shareholders. No worries, it will be convenient if you want to start a new company in the future.

The State Administration of Taxation has also issued many policies, and now the cancellation process is becoming more and more simplified!

1. Conditions for company cancellation

1. The company is declared bankrupt in accordance with the law;

2. The business period stipulated in the company's articles of association expires or other reasons for dissolution occur;< /p>

3. The company is dissolved due to merger or division;

4. The company is ordered to close according to law.

2. Legal basis for company cancellation

According to Articles 184, 185, and Article 185 of the Company Law of the People's Republic of China Articles 186, 187, 188, and 189 stipulate that the deregistration company can only handle deregistration and announce the termination after it has organized liquidation in accordance with the following steps in accordance with the law. company.

1. Establish a liquidation group in accordance with the law;

2. Announce and notify creditors to declare their claims and register their claims in accordance with the law;

3. The liquidation group takes over the company, Start the liquidation work;

4. The liquidation team comprehensively cleans up the company's assets and prepares a balance sheet and property list;

5. The liquidation team formulates a liquidation plan and reports it to the shareholders' meeting and general meeting of shareholders or confirmed by the People's Court;

6. Distribute the company's property according to the liquidation plan confirmed by the shareholders' meeting, shareholders' general meeting or the people's court;

7. Prepare a liquidation report and submit it to the shareholders' meeting or shareholders' general meeting Or after the People's Court confirms it, apply for deregistration of the company and announce the company's termination.

3. Company deregistration should be tax first and then industrial and commercial

Enterprises that go to the tax bureau for deregistration are classified as those that have not received a business license loaded with a unified social credit code (non-one-license-one-code taxpayers) There are two types of taxpayers: taxpayers who have received a business license loaded with a unified social credit code (one license, one code taxpayer).

Taxpayers who do not have one photo, one code: must bring the original and copy of the tax registration certificate, and bring the official seal to fill in the form

Taxpayers who do not have one photo, one code: bring a good business license Original, photocopy, and fill in the form with official seal.

1. Taxpayers with balance invoices (including all invoices) need to invalidate unused invoices in the invoicing system first, and bring the invalidated invoices to the invoice window for verification and cancellation; if the invoices have been fully filled out and used , you also need to go to the invoice window to check the old invoice first. < /p>

3. After canceling tax returns at the comprehensive window, taxpayers need to go to the information center to cancel the golden tax disk or tax control disk.

4. After completing the above steps, prepare various forms that need to be filled out before deregistration. After completing the filling, go to the comprehensive window to process:

(1) Value-added tax return form:

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1. Self-employed: Fill in the "VAT Return Form (Applicable to Small-scale Taxpayers)"

Instructions for filling in: If you have filed a declaration in the previous quarter, you only need to fill in the return form for this quarter; If you have not filed a quarterly declaration, you need to fill in the declaration form for the previous quarter and this quarter.

2. Self-employed general taxpayers: fill in the "VAT Return (Applicable to General Taxpayers)"

Instructions for filling in: If you have filed a declaration in the previous month, only fill in the return for this month. That’s it; if you didn’t declare in the previous month, you need to fill in the declaration form for the previous month and this month.

3. Small-scale taxpayer enterprises: fill in the "VAT Return (Applicable to Small-scale Taxpayers)"

Instructions for filling in: For those who have declared in the previous quarter, only fill in the ones for this quarter. A return form is enough; those who did not file a return last quarter need to fill in the return form for the previous quarter and this quarter;

4. General taxpayer enterprises: fill in the "VAT Return Form (Applicable to General Taxpayers)"< /p>

Instructions for filing: Those who have declared in the last month can only fill in the declaration form for this month; those who have not declared in the previous month need to fill in the declaration forms for the previous month and this month.

(2) Corporate income tax return

IV. Special reminder:

Units that have not completed the cancellation process should pay taxes normally at the competent tax authorities declare. If the company has the following outstanding matters, they must be handled in time, otherwise the cancellation and tax clearance process will not be completed smoothly

(1) There is undeclared and tax arrears information;

( 2) The taxpayer has unverified invoices;

(3) The land value-added tax taxpayer has not completed the land value-added tax settlement;

(4) The corporate income tax taxpayer has not completed the enterprise Income tax liquidation;

(5) Existence of export tax refund (exemption) filings that have not been withdrawn;

(6) Existence of overpayment (including prepayment, refundable but not refunded) taxes ;

(7) There are unreported tax receipts;

(8) There are items registered for inspection that have not been written off;

(9) There are other Unclosed matters should be closed.

After the tax processing is completed, get the "Tax Cancellation Notice" issued by the tax and go to the industry and commerce. Before going to the industry and commerce to apply, you must register the company's cancellation announcement (generally, you will go to the industry and commerce for deregistration after 45 days).

1. Go to the industrial and commercial office to first fill in the deregistration registration

2. Then fill in the deregistration filing: company registration form:

3. Shareholders' meeting resolution; regarding establishment and liquidation Resolution of the group

Resolution on confirming the company’s liquidation report

4. Original newspaper announcement

5. Copies of ID cards of members of the liquidation group

7. State and local tax cancellation certificate

If the company continues to operate, should it be zero declaration, transfer or cancellation? Which one is more cost-effective? Which is lower risk? Just share it with everyone!

What should we do if we are no longer in business? Bosses still need to think carefully before making a decision!