Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
Nantong registered companies operating companies will inevitably encounter various situations. When a company encounters poor management or does not want to operate, it needs to cancel the company or transfer the company. If this is the case, the head office will send corresponding personnel Processing, but the branch cancels the account processing? Nantong registered company and you talk about it.
If a Nantong registered company develops to the stage of opening a branch company, it indicates that the head office also has a certain strength, and may also have independent financial personnel, or a third party for company accounting. The cancellation of the branch's financial treatment needs to enter the liquidation stage first. The liquidation of the Nantong registered company's branch mainly includes (the company's balance sheet, accounting for specific amounts of assets, liabilities, and owner's equity, accounting for liquidation costs, and accounting for profit and loss of various materials. And depreciation of fixed assets), calculating financial data needs to be accurate.
I. Composition of merger cost and its book value, fair value and determination method of fair value.
2. The head office shall use the method of consolidated statements to offset its net assets (loss) with the appropriation of the head office and confirm the loss. At the same time, the creditor's rights and debts to be undertaken shall be consolidated into the head office's account.
3. Involving the income tax issues of the head office and branch companies when recognizing losses, more taxation should be contacted (especially the head office)
4. The branch company does not have the status of an independent legal person, and all its external claims and debts shall be borne by the head office. However, the general branch companies are relatively independent in carrying out business, and should be liquidated by the head office upon cancellation, and receive their assets, claims and outstanding debts. A liquidation statement is formed through liquidation, the profit and loss is confirmed, and it is reported to the local competent tax authority for approval, and the head office handles the corresponding account processing accordingly.
V. Cancellation of the company must be reported