Cancellation of tax registration of foreign-funded enterprise shall submit the resolution of the board of directors, the approval document issued by the commercial bureau and copy of the tax registration certificate to the outlet of the foreign related offices of the local tax authority for the cancellation of the ledger registration.
1. Liquidation and inspection
After the registration of ledger transfer, the company shall contact the officer from the tax office for the confirmation of the inspection date. The officer shall check the company’s account in the past three years.
(1) If the company needs to make up taxes based on the results of inspection, the company shall complete the tax payment form and pay taxes at the bank.
(2) Any enterprise that has moved to another district and paid taxes in the amount of more than RMB300,000 (inclusive) yuan in any of the past three years (including the current year), any real estate enterprise that has transformed from the domestic enterprise to foreign-funded enterprise or vise versa with a registered capital of more than RMB20 million (inclusive), or any enterprise that is strongly suspected of committing illegal activities must complete two copies of approving application form of tax registration items such as cancellation, submit two copies of audit report on the taxes (Standards for Liquidation Audit Report) in the past three years issued by the tax agent office, the application form (indicating canceling reason) chopped by the company, the counterpart of tax registration certificate, a photocopy of the approval document or the official reply on approving the change issued by the commercial bureau and a photocopy of the counterpart of the newly issued business license to the officer.
2. Approval of tax
The enterprise applying for cancellation shall complete three copies of application form for liquidation on paid taxes of Beijing Local Tax Bureau after the check, indicating in detail the cancellation reason and invoices. The officer will check the company’s tax payment, the tax enforcement, invoice tax control devices and the use of invoices, and complete the checking comments and other materials necessary for account cancellation.
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