Before cancellation, the company usually pays capital stamp tax, Book stamp tax, house rental tax, as well as various tax arrears and fines.
If the company is a general taxpayer company, it also needs to pay VAT and income tax after the approval of the tax bureau.
Now let's look at these taxes that need to be paid in detail.
1. Subsidizing capital stamp tax:
Some small companions said that the company's registered capital has not yet been in place, which also need to pay stamp duty? Notify you that, yes, the registered capital is not in place, but according to the company's cancellation rules, it is also necessary to pay stamp duty.
2. Payment of stamp duty on account books.
Maybe many people don't know what the book stamp tax is?
Account stamp tax includes capital account book and closed account book, which belongs to financial account book and reflects consumption and operation activities. And the printing in the books is to buy decals and stick them on the books.
3. Subsidizing the rental tax of houses.
Housing rental tax refers to the company's registered address, a kind of tax that needs to be paid to the street. Ordinary landlords pay it. Assuming that the landlord has not paid the rental tax, it is necessary to pay the rental tax at 12% of the rent.
Fourthly, it is necessary to pay various taxes and fines in the end.
In a word, it is necessary to complete all kinds of taxes owed by the company before, and all kinds of fines for demand, and to make a good liquidation report of the company. Only after the confirmation of the shareholders'meeting and the people's court, can the company be cancelled.
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