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税务登记证注销 税务登记证办理流程

时间:2021-07-06 11:33:48

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税务登记证注销 税务登记证办理流程

税务登记证注销

税务登记证注销是指企业在税务部门注销税务登记证的过程,这是企业解散、关闭的重要程序。税务登记证注销的流程及要求如下:

一、申请税务登记证注销

1、收集关联文件:企业应准备关联文件,包括《企业营业执照》、《组织机构代码证书》、《税务登记证》等。

2、预登记资料:企业应填写税务机关提供的预登记资料,预登记资料的填写要求有详细的注明。

3、确认财务状况:企业需向税务机关提交最新两期财务报表,确认财务状况是否存在不正常情况。

4、提供承诺书:企业应向税务机关出具并签署做完清算和稽查状况正常的承诺书,承诺书中还要约定承担税务机关查出的不正常收入情况。

5、支付注销费用:税务机关完成登记流程后,企业需要向税务机关支付注销手续费。

二、撤销税务登记

1、提交撤销资料:企业应按时向税务机关提交撤销资料,完成撤销手续。

2、处理清算事宜:企业应收集未交纳的税金,及时办理税金的清算工作。

3、完成税务登记证注销流程:税务机关检查企业提交的撤销资料,完成税务登记证注销流程。

因此,税务登记证注销乃企业解散、关闭重要程序之一,企业应遵守税务机关的有关要求,按时办理处理,以确保税务登记证注销完成。

Tax registration certificate cancellation refers to the process of enterprises to cancel the tax registration certificate in the tax department, which is an important procedure for the dissolution and closure of enterprises. The process and requirements of tax registration certificate cancellation are as follows:

I. Application for Tax Registration Certificate Cancellation

1. Collect related documents: Enterprises should prepare related documents, including business license, organization code certificate, tax registration certificate, etc.

2. Pre-registration information: Enterprises should fill in the pre-registration information provided by the tax authorities, which should be clearly indicated in detail.

3. Confirm the financial status: Enterprises should submit the latest two financial statements to the tax authorities to confirm whether there are any abnormal financial situations.

4. Provide a commitment letter: Enterprises should provide and sign a commitment letter to the tax authorities, confirming that the settlement and inspection situation is normal, and promising to take responsibility for any abnormal income discovered by the tax authorities.

5. Pay cancellation fee: After the tax authorities complete the registration process, enterprises need to pay cancellation fees to the tax authority.

II. Cancellation of Tax Registration

1. Submit cancellation information: Enterprises should submit cancellation information to the tax authorities in time to complete the cancellation process.

2. Deal with the liquidation matters: Enterprises should collect the unpaid taxes and timely handle the liquidation of taxes.

3. Complete the cancellation of tax registration certificate: The tax authorities shall examine and approve the cancellation information submitted by the enterprises and complete the cancellation process of the tax registration certificate.

Therefore, cancellation of tax registration certificate is one of the important procedures for the dissolution and closure of enterprises. Enterprises shall comply with the relevant requirements of the tax authorities and handle them in time to ensure the successful completion of the cancellation of the tax registration certificate.

税务登记证办理流程

税务登记证办理流程

一、准备材料:

1、授权书:未设立企业法人代表办理时,法人代表须签署授权他人向税务机关办理有关手续的授权书;

2、营业执照:企业应准备营业执照原件及副本;

3、单位章程:企业门主体营业执照须要求准备单位章程;

4、租赁合同及房产证:企业行政登记的税务登记证地址为场所、房产地址的,应准备租赁合同原件或房产证原件;

5、法定代表人证件:企业应准备法定代表人身份证件原件,或法定代表人授权他人代办该项业务的授权书;

6、财务人员证件:企业为准备财务人员身份证件原件;

7、预缴税金凭证:根据企业实际情况准备上年度纳税凭证和年终预缴税款等相关凭证;

8、收入和营业成本清单:企业门应当,准备上一财年最后一个月的收入和营业成本清单。

二、办理流程:

1、提交材料:企业门首先要做好办理所需的有关准备工作,然后将准备好的材料按照要求提供给税务机关;

2、确认企业资料:税务机关审核完所提供的材料后,核实企业属实;

3、开具税务登记证:税务机关对企业信息核实正确后,就可以正式开具企业的税务登记证;

4、登记企业纳税:税务机关接着需要登记企业的相关纳税资料,包括纳税人识别号、所属税务机关或税务所、注册地址等;

5、上网办税:税务机关完成上述开办税证手续后, 企业就要上网进行税种办税、汇总税款、网上办税等相关工作了。

三、结果:

1、税务登记证:企业办理完税务登记证后,企业即可正式获得税务登记证,从而获取其税务登记资格;

2、纳税人识别号:税务机关为企业公司开具税务登记证后,企业可以被档案内准许纳税相关材料登记,也可以被档案内赋予唯一的纳税人识别号;

3、营业税务登记认定书:在税务机关为公司开具税务登记证的同时,也会为公司发放营业税务登记认定的书,认定书用于证明该纳税人已经通过税务登记。

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