What should I do if there is a tax problem three years after the company is deregistered?

Legal analysis: Under normal circumstances, if the company has already evaded taxes before the deregistration, or some false invoicing behaviors, then even if the company is deregistered, the tax will still be recovered.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual shall carry out tax collection activities except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that are not required by the laws and administrative regulations to perform the obligation of withholding or collecting taxes. When the withholding agent performs the obligation of withholding and collecting taxes on behalf of Xiangla in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent and collect the handling fee in accordance with the regulations.

In other words, registering a company is simple, but it is difficult to deregister! In itself, it is easy to enter and strictly exit, and it is mainly difficult to deregister the company in terms of taxation.

Company registration is easy to cancel and difficult, many bosses know, especially when the company is deregistered, if the company's tax problems, then it is bound to slow down the progress of the company's cancellation.

1. When the company is deregistered, will the tax department check the three-year account?

When the company is deregistered, the tax accounts will not necessarily be audited. Because the current tax law does not explicitly stipulate that the company must audit the accounts when deregistering, it depends on the specific situation of the enterprise.

The so-called "checking the three-year account" is because Article 52 of the Tax Administration Law stipulates the time limit for tax recovery

The tax authorities may, due to their liability for the failure or underpayment of tax by the taxpayer or withholding agent, require the taxpayer or withholding agent to pay the tax back within three years, but shall not impose a late payment penalty.

What needs to be reminded here is that you must not think that there is no problem after cancellation, if the company really has illegal acts such as tax evasion, the tax authorities can hold accountable indefinitely.

2. How to deal with the situation that there is inventory (but no physical goods) in the book before the company is deregistered?

Generally speaking, there are two reasons for the existence of an inventory account:

1.Inventory sold.

For the goods sold, no accounting, no invoicing, concealment of sales revenue, and no carry-over of sales costs, resulting in the number of book inventory being greater than the actual inventory.

This kind of behavior is suspected of tax evasion, enterprises in this situation should pay attention, to immediately conduct self-inspection, and pay value-added tax, enterprise income tax and other taxes, if found by the tax department, then the consequences are very serious!

2. The inventory has been damaged.

The cause of the damage to the inventory also needs to be ascertained, and if there is sufficient evidence to prove that the damage is a reasonable wear and tear, then there is no need to deal with VAT, and the loss can be deducted before the corporate income tax is paid.

If it is an abnormal loss, then the VAT input cannot be deducted, and there are conditions for deduction before enterprise income tax.

3. Before the company is deregistered, if there is inventory on the books, but it has expired, what should be done?

There are two ways to deal with this situation:

1. Treat it as an asset loss.

Before the enterprise income tax, if the inventory of Daqiguo is an asset loss actually incurred in production and business activities, it can be deducted;

2. Carry out low prices**.

Under normal circumstances, if an enterprise deals with expiring goods or delays the sale of goods at a reduced price due to debt repayment, production change and business closure, etc., it can generally be regarded as a reasonable low-price sales behavior, and this situation will not be regarded as a low price by the tax bureau.

1) The way to pay fines, at present, most areas only support swiping the card, and the tax hall generally has a POS machine, and you can also go to the bank to pay through the penalty payment letter issued by the tax department;

2) You need to fill in all the declaration forms owed in previous years, for example, if you have VAT, according to the current policy of filing a tax return every quarter, if you have not reported it for five years, you need to fill in fifteen declaration forms, and fill in the declaration value truthfully, if you have not operated in the past few years, you can fill in 0;

3) The penalty is for violating the Law of the People's Republic of China on the Administration of Tax Collection, but according to the current situation of no penalty for the first violation, if you have not declared it before, even if you have not declared it for many years, you will not be fined;

If there is a declaration before the branch beam, and then the declaration is not made for a long time, a fine of 10-200 yuan will be imposed, depending on their own nature, for example, the individual may be fined 50, and the company may be fined 200.

There are also some special circumstances, that is, if the tax department has not been declared for a long time and cannot be contacted, it may be converted into an abnormal household and forced to deregister, at this time, we need to go to the tax department to re-register first, and then receive the penalty.

4) After paying the fine, the tax department will change the status of your unit from abnormal to normal, and your unit can be used normally.

Before cancellation, the tax must be settled, the order is national tax, local tax, and then industrial and commercial cancellation. Before deregistration, a liquidation audit should be conducted, published in the newspaper, assets should be sold (if the cash is not enough to repay debts), and debts should be repaid.

Company Law of the People's Republic of China

Article 13 The legal representative of the company shall be the chairman of the board, executive director or manager in accordance with the provisions of the articles of association, and shall be registered according to law. If the legal representative of the company is changed, the change registration shall be completed.

Article 14 A company may set up a branch office. To establish a branch, it is necessary to apply for registration with the company registration authority and obtain a business license. The branch does not have the status of a legal person, and its civil liability is borne by the company.

The company may set up a subsidiary, which has the status of a legal person and independently bears civil liability in accordance with the law.