How to cancel the business license accounting voucher of the optical store

The decoration cost of the optical store is roughly divided into two parts: the exterior decoration cost and the display cabinet cost. If subdivided, it can be divided into walls, floors, ceilings, doors, image walls, cabinets, and water and electricity. Now the glasses store decoration company will generally provide you with the showcase part, and the rest will provide you with construction drawings.

Sunshine Sight Decoration Group (0371-69067226) specializes in the production of optical store display cabinets for 18 years, with a modern production base of 30,000 square meters and 500 skilled workers. 65 industry designers come to your door to measure the design plan for you. Trusted and chosen by more than 18,000 optical stores.

When the business license is cancelled, the accounting voucher belongs to the accounting voucher of the store's daily business transactions, and needs to be recorded in ordinary business activities.

When handling the deregistration of the company, the applicant needs to prepare the following materials in advance:

1. Account books, accounting vouchers, general ledgers and sub-ledgers since its establishment;

2. The original copy of the business license and the official seal.

When it comes to this, there must be a lot of business owners who are annoyed by not keeping accounting vouchers in a timely or proper manner and do not know how to deal with them, so it is recommended to find a professional and reliable ** bookkeeping company for consultation.

If the glasses case is not sold, it is accounted for through the "Packaging" account.

1) At the time of purchase.

Borrow: packaging - glasses case.

Credit: bank deposits, etc.

2) When receiving it with sales.

Borrow: Selling expenses.

Credit: Packaging - Glasses case.

Borrow: Administrative Expenses - Office Expenses Credit: Bank Deposits Cash on Hand.

Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the management and organization of the operation, and it is a kind of period expense, which mainly refers to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Specifically, the items included are: wages and benefits, depreciation, trade union fees, employee education expenses, business entertainment expenses, real estate tax, vehicle and vessel use tax, and land use tax.

Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, bad debt losses, company expenses, labor insurance premiums, board dues, etc.

In order to account for and manage the occurrence and carry-over of management expenses, enterprises should set up an "administrative expenses" account. The management expenses incurred by the debit registration enterprise of the account, and the management expenses transferred to the "profit of the year" account at the end of the credit registration month, should generally have no balance at the end of the month.

Management Expense Account:

1. Account nature: expense account.

2. The purpose of the account: to calculate the expenses incurred by the administrative department of the enterprise for the management and organization of production and business activities.

3. Account structure: debit is increased, and various management expenses incurred by the enterprise are registered; The amount of the decrease in credits transferred to the "profit of the year" at the end of the registration period; There is no balance after the end of the period carried forward.

4. Detailed account: Set up a detailed account according to the expense item, and multi-column account pages can be used.

It mainly depends on whether you have issued an invoice or not. Whether the original voucher has been lost or has not been obtained, if it is not available, it is relatively simple, if it is lost, it is more troublesome, and it is necessary to report the loss.

It is best to cancel the individual or company that is not operating as soon as possible, otherwise it will affect you, not to mention the fine, if it is revoked, it will affect the personal credit, if you don't get the account, this agency will help you make up for it, spend some money.

1. It generally takes 2-3 months to cancel the business license.

2. Procedures for canceling business licenses:

1. Go to the national tax first, fill in, sign, seal, pay off the invoice, and pay the tax according to the requirements of the national tax, it will take back the national tax registration certificate and give you a notice of cancellation of tax registration by the national tax.

2. Take the notice of cancellation of tax registration of the national tax, go to the local tax to get **, and after paying the tax, it will take back the tax registration certificate of the local tax and give you a notice of cancellation of tax registration of the local tax.

3. Take two notices and cancel your bank account.

4. Take the notice to the Industrial and Commercial Bureau to get **, and then return it to the Industrial and Commercial Bureau, and it will withdraw the business license. (Note that before the cancellation of industry and commerce, the cancellation announcement should be publicized three times on the **, and the sample should be given to the industrial and commercial bureau).

3. Measures for the Administration of Tax Registration

1. Article 28:

In the event of dissolution, bankruptcy, revocation or other circumstances, and the taxpayer terminates its tax liability in accordance with the law, it shall report to the original tax registration authority for cancellation of tax registration with relevant certificates and materials before going through the cancellation of registration with the administrative authority for industry and commerce or other authorities; If it is not required to go through the registration process with the administrative authority for industry and commerce or other authorities according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authority, apply to the original tax registration authority for cancellation of tax registration with the relevant documents and materials.

If a taxpayer has its business license revoked or its registration revoked by other authorities by the administrative authority for industry and commerce, it shall, within 15 days from the date on which the business license is revoked or its registration revoked, apply to the original tax registration authority for cancellation of tax registration.

2. Article 29:

If a taxpayer is involved in a change of tax registration authority due to a change in domicile or place of business, it shall, before applying to the administrative authority for industry and commerce or other authorities for change or cancellation of registration, or before the change of domicile or place of business, apply to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and report to the tax authority of the place of relocation for tax registration within 30 days from the date of cancellation of tax registration.

3. Article 30:

If an overseas enterprise contracts construction, installation, assembly, exploration works or provides labor services within the territory of China, it shall, within 15 days before the completion of the project and its departure from China, apply to the original tax registration authority for cancellation of tax registration with the relevant documents and materials.

4. Article 31:

Before deregistering tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, overrefund (exempt) tax, late fees and fines, surrender and cancel invoices, tax registration certificates and other tax documents, and go through the formalities for cancellation of tax registration after approval by the tax authorities.

Except for on-the-spot registration, the registration authority shall make a decision on whether to approve the registration within 5 days from the date of acceptance of the registration.

1. Information required for the cancellation of registration of individual industrial and commercial households: relevant lease vouchers, lease contracts and lease invoices; Original copy of business license; Original copy of the organization** and CA certificate; Original and copy of national and local tax registration certificates; Financial statements and accounting vouchers for the past three years; Official seal and engraved seal registration card; Tax payment slip (bank tax payment statement); Verified invoices and unverified invoices; Relevant articles of association at the time of establishment (if any); Social security-related information (only self-employed individuals who have paid social security contributions are required to provide it).

2. Cancellation process of individual industrial and commercial households: cancellation of national tax registration certificate - cancellation of local tax registration certificate - cancellation of business license - cancellation of organization ** certificate (if there is an organization ** certificate, it needs to be cancelled), and the cancellation is completed.

A business license is a certificate issued by the administrative authority for industry and commerce to industrial and commercial enterprises and self-employed persons to allow them to engage in a certain production and business activity. So have you ever understood the business license process and re-issuance method, let's take a look with Qiying today.

Qiying sorting: the process and re-issuance method of business license.

Result: Receive a business license.

Qiying sorting: the process and re-issuance method of business license.

2. How to reapply for a business license.

1. If the business license is lost, the first step to do is to publish it in the newspaper.

2. The industrial and commercial bureau shall handle the following procedures: The application for change of company registration signed by the legal representative and stamped by the company with the official seal.

"Certificate of Designated Representative or Co-Principal" stamped by the company.

The limited liability company shall submit a resolution to the shareholders' meeting, which shall be sealed by the shareholders (unit shareholders) or signed (natural person shareholders).

The shares **** shall be submitted to the resolution (minutes) of the general meeting of shareholders, which shall be signed by the presiding officer of the meeting and the directors attending the general meeting of shareholders.

In accordance with the provisions and procedures of the Company Law and the articles of association, a wholly state-owned company shall submit a decision to the State-owned Assets Supervision and Administration Commission or a resolution of the board of directors. The decision of the State-owned Assets Supervision and Administration Commission shall be stamped with the official seal of the State-owned Assets Supervision and Administration Commission; Resolutions of the Board of Directors shall be signed by the Directors.

One person **** submits a written decision to the shareholder, which is stamped by the shareholder (legal person shareholder) or signed (natural person shareholder).

If it is a subsidiary of an enterprise group and the name or abbreviation of the enterprise group is in its name, a copy of the Enterprise Group Registration Certificate stamped with the seal of the parent company of the enterprise group shall be submitted; If it is a shareholding company, it shall also submit a certificate of consent from the management body of the enterprise group.

If laws and administrative regulations stipulate that the change of the company's name must be submitted for approval, a copy of the relevant approval document or license shall be submitted.

New Articles of Association or Amendments to Articles of Association signed by the legal representative.

A copy of the company's "Business License for Enterprise Legal Person".

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There is no specific time required to cancel the business license of an individually-owned business, but a decision on whether to approve the registration should be made immediately or within three days. According to Article 10 of the Provisions on the Simplified Cancellation Procedures for Individual Industrial and Commercial Households in Guigang City (for Trial Implementation), if the materials submitted after review meet the requirements of these Measures, the registration authority shall register on the spot and issue a notice of approval of cancellation of registration to the applicant; If it does not comply with the provisions of these measures, it will not be accepted on the spot, and a notice of inadmissibility will be issued to the applicant. Where an application for simplified cancellation of registration is made by mail or other means, the registration authority shall, within 3 working days from the date of receipt of the applicant's application for cancellation of registration, make a decision on whether to approve the registration in accordance with law, and notify the applicant by mail or other means.

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When a company operates, it will involve two major sectors: industry and commerce and taxation, so in the process of canceling the company, it is necessary not only to cancel the business license, but also to cancel the tax account. There is a 45-day publicity period for the company's deregistration, and even if you have all the materials, it will take at least two months. If it's a simple logout, it will be faster.

The general process of deregistration of a company is as follows:

1. Liquidation of the company's assets. After the company decides to dissolve, a liquidation team will be established, and the company's liquidation announcement will be published through the enterprise information publicity network or newspapers, and the corresponding creditors will be notified, and the company's assets and debts will be liquidated after the publicity is completed.

2. Cancellation of the company's tax. Before going through the tax cancellation, the company shall settle the tax payable, late fees, fines and cancel the invoices to the tax authorities. If there is an abnormal tax situation in the company, it needs to be lifted before the tax cancellation can be processed.

3. The company's industrial and commercial cancellation. After the liquidation report is confirmed by the shareholders' meeting, the general meeting of shareholders or the people's court, the liquidation report shall be submitted to the industrial and commercial cancellation registration department for cancellation of the business license. If you are told that there is an industrial and commercial abnormality, you also need to remove the abnormality first and then go through the industrial and commercial deregistration.

4. Cancellation of the company's social security account. The company purchases social security for employees, and goes to the social security bureau to go through the procedures for cancellation of social security accounts within 30 days after the cancellation of industrial and commercial accounts, and there can be no social security arrears before the cancellation of social security accounts.

5. Cancellation of corporate accounts and official seals. The company's official seal for the public account and the company representing the company's external legal benefits also need to be cancelled.

How long does it take to cancel the business license of the store depending on what kind of store you are?

It takes at least 3 months to cancel the company, and the process is cumbersome to check the company's operating conditions, and the process of deregistering the company is as follows.

1. First of all, make an appointment to declare various taxes to the national tax.

2. Make an appointment to cancel the pre-examination, and make an appointment to handle the tax clearance matters through the pre-examination.

3. Receive the notice of tax clearance.

4. Establish liquidation.

5. Newspaper. 6. Make an appointment to cancel the industrial and commercial application.

7. Open an account and cancel a bank account.

8. Pin seal. The process is very complex, requiring all kinds of reports to fill in the data can not be wrong, and it is difficult and troublesome to deregister a company if it is not professional. Therefore, the data should be accurate in writing reports.

The cancellation procedures are as follows:

The cancellation of the business license shall be carried out simultaneously with the cancellation of tax registration. (In some areas, it is necessary to cancel the tax registration and then cancel the license, depending on the local area).

1. Publish the report announcement, and apply for cancellation at the Industrial and Commercial Bureau after the announcement date (bring the newspaper). When canceling the business license, the treatment of creditor's rights and debts must be submitted.

After the cancellation of the business license, the cancellation of the ** certificate shall be handled with the cancellation approval document and the newspaper announcement.

2. The tax agent firm issues an audit report (enterprise cancellation) and provides all statements, vouchers, account books and bank statements.

3. Go to the State Taxation Bureau to get the form and go through the cancellation procedures with the audit report (all invoices must be brought for verification) 4. After the State Tax is accepted, receive the cancellation approval and go through the cancellation procedures at the Local Taxation Bureau. Ibid. 4. Cancellation of labor and social security. Go to the Social Security Bureau to handle the reduction and suspension of insurance.

5. Handle the cancellation of the opening bank of the basic account of the enterprise with all the above cancellation approvals.

It is enough to change the name of the business license or the legal person, and this fee is very low.