What does clearance and liquidation mean in tax control

Clearing card: After the enterprise sends the return at the beginning of each month, take the golden tax card to the tax bureau to copy the tax first and then clear the card. (Clear the information of the Golden Tax Card and start the process of recording the invoice information from the beginning).

Winding-up: It is a legal process in which the production and operation of the company ceases, all assets** are converted back to cash, and then the unpaid debts are repaid (distributed) in order, and then the company is declared dissolved according to the legal process.

Card clearance: For tax control invoicing systems that use golden tax cards and IC cards.

Liquidation: Invoicing for tax control using the Golden Tax Disk and the Tax Filing Disk.

Card clearance: There are two preconditions, which require you to copy the successful tax declaration and the normal electronic declaration. Copy the tax return first, and then file the tax return, in order.

Card clearing is to clear the data in the enterprise IC card and give authorization to continue the invoice to the next month's reporting period. If the card is not clear, the anti-counterfeiting tax control invoicing system of the enterprise will be locked after the declaration period, and the second is that the invoice cannot be purchased.

Winding-up: It is a series of legal procedures in which the production and operation of the company are stopped, all assets are given in a short period of time, converted into cash, and the outstanding debts are repaid in order, and then the company is declared dissolved according to the legal process.

Legal analysis: 1. Take the gold tax disk to the local tax bureau to see if you are a white disk or a black disk, the white disk is aerospace information, and the black disk is Baiwang Jinfu, and you can find a staff to clear the card and synchronize the data.

Second, the tax control inventory clearance steps:

1) Black Disk - Baiwang Jinfu.

1. Log in to the entry point - tax declaration processing - online copying - report summary and reverse writing of VAT special invoices and general invoices respectively;

2) White disk - aerospace information.

1. Log in to the entry point --- report and summarize the tax declaration processing --- points;

2. After the accounting tax declaration, log in and automatically clear the card, if there is no automatic card clearing, click on the remote card clearing;

3. Check whether the card is cleared successfully: check the invoicing deadline --- the status query of the tax declaration processing ---: "The card is cleared successfully in the middle of the next month, and the card is unsuccessful in the middle of the current month".

Legal basis: Measures for the Administration of VAT Anti-counterfeiting Tax Control System

Article 13 If the in-charge taxation authorities need to allocate additional special equipment, they shall fill in the "Demand Form for Special Equipment for Anti-counterfeiting Tax Control System" (Annex 3) and submit it to the higher-level taxation authorities for issuance.

Article 14 The taxation authorities at or above the prefecture level shall strictly implement the handover system when receiving and issuing special equipment, fill in the "Warehousing Form for Special Equipment for Anti-counterfeiting Tax Control System" (Annex 4) and "Warehousing Form for Special Equipment for Anti-counterfeiting Tax Control System" (Annex 5) respectively, and register the "Receipt, Dispatch and Deposit Ledger for Special Equipment for Anti-counterfeiting Tax Control System" (Annex 6) in a timely manner. The tax authorities at all levels shall implement a monthly inventory system for the inventory of special equipment, and register the "Inventory Form of Special Equipment for Anti-counterfeiting Tax Control System" (Annex VII).

Article 39 In the event of loss or theft of the special equipment of the service unit and the anti-counterfeiting tax control enterprise, it shall be promptly reported to the public security organ and the in-charge taxation authority. The tax authorities at all levels shall summarize and report the "Lost and Stolen Golden Tax Card Situation Table" (Annex 10) on a monthly basis. The General Administration has established a database of lost and stolen golden tax cards and distributed them to various places for entry and certification.

<> legal analysis: card clearance refers to the beginning of each month to control the previous month's billing information in the control panel through the network summary report, reported to the State Administration of Taxation's tax platform, and then for tax declaration, after the tax declaration, and then the previous month's billing information is cleaned up, which is also called reverse writing, only after clearing the card can you receive the invoice, simply put, it is to clean up the previous month's billing information. Normally, the tax declaration of the previous month is billed last month, and at the end of the previous month, all the invoice data are stored in the IC tax control card, and then you should report the tax of the previous month, and then submit the invoice data of the previous month like the tax department, and after the submission is completed, even if there is no matter of the previous month, the card clearing is the process of you being clear about the data of the previous month and making room for the data that should be invoiced this month.

Clearing the card refers to the beginning of each month to control the previous month's billing information in the control panel through the network summary report, reported to the tax platform of the State Administration of Taxation, and then tax declaration, after the tax declaration, and then the previous month's billing information is cleaned up, which is also called reverse writing, only after the card is cleared to be able to receive the invoice, simply put, it is to clean up the previous month's billing information.

Legal basis: Article 4 of the Measures for the Implementation of the Centralized Administration of Tax Registration Article 4 The tax collection and management branch and the acceptance office are respectively responsible for entering the relevant information of taxpayers who have opened and changed their registration into the CTAIS system or the tax registration management platform. The reception office is responsible for entering the taxpayer's name, legal representative or person in charge, registered address, registration type, registered capital, registered capital currency, business scope, business mode, business period, head office name, head office address, certificate validity period and other information involved in the tax registration certificate, as well as the investment situation, total investment, total investment currency, place of production and operation, financial person in charge and other information involved in the tax registration form.

Other information shall be entered by the tax collection and management bureau.

1. Open the software and enter the operation password and certificate password. 2. After completion, click Login. 3. After that, click on the jumping interface to file a tax return.

4. Followed by online copying. 5. You can see a list on the interface, and click to report the summary after confirmation. 6. After the review is successful, the offline finance will go to the IRS for tax declaration.

7. Finally, after the offline report is completed, click on the reverse to complete the tax clearance card.

Step 1: Look for the invoicing software of the tax control disk, double-click to open the second step: log in the third step:

Find Data Management - Click Summary to Upload Step 4: Click the first report summary - Confirm Step 5: Then click Reverse Write Monitoring - Confirm Step 6:

Confirm whether the card is cleared successfully, and see that the billing deadline shows that the next month means that the card is cleared!

<>1. Clear the card: After the enterprise sends the initial declaration form at the beginning of each month, take the golden tax card to the tax bureau and copy the tax first and then clear the card. (Clear the information of the Golden Tax Card and start the process of recording the invoice information from the beginning).

2. Liquidation: It is a legal procedure in which the company's production and operation are stopped, all assets are turned back into cash, and then the unpaid debts are repaid in order of succession.

Tax copy is one of the processes in which the state controls the special VAT invoices through the Golden Tax Project, and uploads the invoicing data of the previous month to the tax bureau system.

Card clearing is to clear the invoicing data of the previous month to zero, which means that invoices will be issued from this month.

In the early stage of the tax declaration of small-scale taxpayers in the current month, the first time they log in to the invoicing software, they will automatically copy the tax clearance card, while the general taxpayers will log in to the invoicing software once before and after the tax declaration will automatically copy the tax clearance card.

What is a Golden Tax Disk?

The golden tax disk is a system that has evolved from the tax bureau department specifically for the convenience of tax declaration, which belongs to the installation disk of the golden tax system and is used to install the golden tax control system on the computer.

Card clearing is to clear the invoicing data of the previous month to zero. This month starts from scratch and can be invoiced.

Small-scale taxpayers and general taxpayers are different from each other in copying taxes and clearing cards.

Small-scale taxpayers: Before the tax declaration period of the month, the first time you log in to the invoicing software, you will automatically copy the tax + clear the card.

General taxpayers: Before the tax declaration period of the month, the first time you log in to the invoicing software will automatically copy the tax, and the first time you log in to the invoicing software after the tax declaration, the card will be automatically cleared. That is to say, general taxpayers can log in to the invoicing software once before and after filing tax returns, and they can automatically copy taxes and clear cards.