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
I. Further expand the scope
(1) In the case of complying with the first rule of Article 1 of the "Notice", that is, if a tax collector who has not handled any tax-related matters voluntarily went to the tax authority to clear the tax, the tax authority may issue an immediate suspension of the business according to the suspension license provided by the tax collector Tax clearance instruments.
(2) In accordance with the first and second rules of the "Notice", that is, taxpayers who have handled tax-related matters but have not received an invoice from the Nantong Registered Company , have no tax arrears (delinquent payment), and are fined; If the tax and materials are complete, the tax authority will issue a tax clearance document immediately; if the materials are incomplete, a “commitment system” can be adopted to handle the vacancy, and the tax clearance instrument will be issued immediately after the commitment is made.
(3) The tax collector who has declared bankruptcy after being ruled by the people's court, applies to the tax authority for tax Nantong registered company with the people's court's ruling on ending bankruptcy proceedings. In the event of a cancellation, the tax authority shall immediately issue a tax clearance document and write off the "dead debt" in accordance with relevant rules.
Second, to further simplify the business process before tax cancellation
(1) Taxpayers who are in an abnormal state need to resolve the tax exemption before going through the tax cancellation process, and go through the tax declaration procedures. If the following conditions are met, the tax authority may print the corresponding tax type and the relevant additional "Zero Batch Declaration Confirmation Form" (see attachment), and stop the batch disposal after confirmation by the tax collector:
1. VAT, consumption tax and related supplementary additional declarations during the abnormal period are all zero declarations;
2. In the abnormal state, the monthly (quarterly) prepayment of corporate income tax needs to be re-submitted and the declarations are all zero declarations, and there is no compensation for previous losses.
(2) The taxpayer does not need to submit an application to the tax authority for termination of the "debit agreement for deduction" before completing the tax cancellation. The tax deduction agreement will be terminated automatically after the tax authority has completed the tax cancellation.
Third, further reduce the submission of documents and materials
Taxpayers who have implemented real-name taxation are exempted from providing the following certificates and materials:
(1) The original (deputy) copy of the Tax Cancellation Certificate, the original (deputy) copy of the Temporary Tax Cancellation Certificate, and the Invoice Collection Book;
(2) The original (copy) of the decision of the market surveillance management department to revoke the suspension license;
(3) The original document (photocopy) of the approval document of the superior authority or the resolution of the board of directors;
(4) Originals (copy) of relevant documents such as project completion certificate and acceptance certificate.
More vigorous efforts to promote the optimization of tax cancellation procedures are an important measure to further implement the request of the Party Central Committee and the State Council to deepen the reform of "decentralization of services" and optimize the business environment. The local tax authorities should pay great attention to the implementation, and strictly follow the procedures of laws, 【191566.com】istrative regulations and rules and this notification request to handle related matters.