迪芬巴赫機械(常州)有限公司注銷流程

迪芬巴赫機械 常州 有限公司注銷基本流程圖迪芬巴赫機械 常州 有限公司注銷基本流程圖 Dieffenbacher Machinery Changzhou Co Ltd Basic Cancellation Flow Chart 工商局指定報刊注銷公告工商局指定報刊注銷公告 公告期限為公告期限為 45 日日 地稅局地稅局 約約 60 日日 外匯管理局外匯管理局 約約 40 日日 海關(guān)海關(guān) 約約 20 日日 工商局辦理注銷工商局辦理注銷 約約 60 個工作日個工作日 注 具體辦理業(yè)務程序及所需資料參考以下迪芬巴赫機械 常州 有限公司注銷程序內(nèi)容 以上部門只是主要經(jīng)辦部門 還要其他部門未列入其中 另大多數(shù)文件需法人代表簽字 因目前只是咨詢辦理程序 政府部門暫末提供完整表格 故不能確定具體簽字文件 Note please refer to the following Dieffenbacher Machinery Changzhou Co Ltd cancellation procedure for specific business procedures and information required The above mentioned departments are operating departments and other departments are not included Most of the documents should be signed 工商局清算組備案工商局清算組備案 辦理時限約辦理時限約 15 個工作日個工作日 LW 辦理 商務局申請注銷批文商務局申請注銷批文 辦理時限約辦理時限約 15 個工作日個工作日 國稅局國稅局 約約 60 個工作日個工作日 by the legal representatives but the specific files to be signed are not determined since no complete table is provided by the government for the time being considering that the company is currently merely consulting cancellation procedures 目前公司必須及時處理以下事項 目前公司必須及時處理以下事項 1 所有辦公設備 生產(chǎn)設備及倉庫備品備件等 2 原所有項目打印的生產(chǎn)圖紙作何處理 按劉總要求服務器中所有生產(chǎn)圖紙已全部拷貝 并交于劉總 3 公司原申請的專利作何處理 4 北京公司原存放在常州的備件需搬離 5 財務方面 公司最后兩家客戶的產(chǎn)品已由 SWPM 發(fā)貨 貨已發(fā) 但 SWPM 和 DMC 之間的最后付款尚未確定 故最終客戶的發(fā)票也無法開據(jù) 6 服務器作何處理 The company must deal with the following matters promptly 1 All office equipment production equipment warehouse spare parts and so on 2 Disposal of production drawings for all previous projects All drawings saved in the server are copied and handed to President Liu 3 Disposal of the company s patents 4 Beijing company s spare parts stored in Changzhou shall be moved out 5 Financial aspects goods for the last two customers have been delivered by SWPM shipments goods delivered but the final payment between SWPM and DMC has not been determined and the invoice for the ultimate customer is not issued 6 Disposal of the server 迪芬巴赫機械 常州 有限公司注銷程序迪芬巴赫機械 常州 有限公司注銷程序 Dieffenbacher Machinery Changzhou Co Ltd Cancellation Flow Chart 一 工商局 辦理事項 清算組備案 需提交材料 1 公司法定代表人 清算組負責人 簽署的 外商投資的公司變更 備案 登記申請書 2 依法作出的變更決議或決定 根據(jù) 公司法 中外合資經(jīng)營企業(yè)法 中外合作經(jīng)營企業(yè)法 外資企業(yè)法 以及公司章程規(guī)定作出的決議或決定 決議或決定的內(nèi)容與所申請的事項應當一致 股東 會決議由股東蓋章或簽字 董事會決議由董事簽字 外商獨資一人有限公司股東的書面決 定由股東蓋章或簽字 I Industrial and Commercial Administration Handing matters registration by the liquidation team 1 Foreign invested Company Change Filing Registration Application filled by the legal corporate representative liquidation team leader 2 Change resolutions or decisions legally made Resolutions or decisions made under the Company Law Law of Sino foreign Equity Joint Ventures Law of Sino foreign Cooperative Joint Ventures Law of Foreign Investment Companies and articles of association of the company The contents of resolutions or decisions shall be consistent with the application matters The shareholders meeting resolutions shall be sealed or signed by the shareholders board meeting resolutions shall be sealed or signed by the directors written resolutions by wholly foreign owned one person limited liability company shall be sealed or signed by the shareholder 3 加蓋公章的公司營業(yè)執(zhí)照副本復印件 登記事項 包括但不限于經(jīng)營范圍 住所等 變更涉及法律 行政法規(guī)和國務院決定規(guī)定 必須在登記前報經(jīng)有關(guān)部門批準的 則還應提交前置審批文件或證件 3 Officially sealed business license copy changes of registration matters including but not limited to business scope shelter etc involving laws administrative regulations and the State Council decisions shall be approved by related department before registration while pre approval documents or certificates shall be also submitted 4 清算組成員備案的 除提交上述 1 2 3 項材料外 還應提交 公司其他事項備案表 注 1 申請書 表格 應用黑色或藍黑色鋼筆 簽字筆填寫 字跡應清楚 2 以上材料 未標明提交復印件的 應當提交原件 提交復印件的 應當注明 與原件一致 并由公司加 蓋公章 被委托人簽名 3 以上所提交的材料若系用外文書寫 則還需提交中文譯本 并加蓋翻譯單位印章 辦理時限 資料齊全 符合條件約 15 個工作日 4 Registration by members of the liquidation team the Company s Registration Form for Other Matters shall be submitted in addition to submit the above 1 2 3 materials Note 1 the application shall be written and filled in with a black or blue black pen or sign pen and the writing should be clear 2 Originals shall be submitted when no copy is specified in the above materials the submitted copies shall be indicated with same with the original officially sealed and signed by the entrustee 3 Chinese version shall be also submitted and official seal shall be affixed when the materials are in foreign language Processing time about 15 working days in case the materials are complete and conditions are satisfied 二 商務局 辦理事項 商務局出具的同意注銷審批文件 后期其他政府部門辦理注銷手續(xù)都需此文 件 需提交資料 1 加蓋企業(yè)公章的變更申請報告 法定代表人簽字 2 份原件 2 最高權(quán)力機構(gòu)作出的書面決議 全體成員簽字 1 份原件 1 份復印件 3 批準證書正本原件 副本 2 原件 4 批準證書復印件 1 份 5 外商投資企業(yè)營業(yè)執(zhí)照復印件 1 份 6 加蓋企業(yè)公章的注銷 解散企業(yè)填報備案表 1 份 辦理時限 資料齊全 符合條件約 15 個工作日 II Bureau of Commerce Handling matters approval documents issued by the bureau of commerce the approval documents will be needed for application of cancellation procedures in other government departments Materials required 1 Officially sealed change application report signed by the legal representative two originals 2 Written resolution prepared by the highest authority signed by all members one original and one copy 3 One original and two copies of approval certificate 4 One copy of approval certificate 5 One copy of foreign invested enterprise business license 6 One filled registration form officially sealed for cancellation or dissolution of the enterprise Processing time about 15 working days in case the materials are complete and conditions are satisfied 三 登報公告 工商局建議刊登 江蘇經(jīng)濟報 江蘇法制報 等 公告格式 III Newspaper notification The industrial and commercial administration suggests that the notification shall be made in Jiangsu Economic News or Jiangsu Legal News The format of the notification 注注 銷銷 公公 告告 Notification of Cancellation 有限公司股東 會 于 年 月 日決定解散公司 并已成立 公司清算組 請公司債權(quán)人于本公告發(fā)布之日起 45 日內(nèi) 向本公司清算組申報債權(quán) Board of shareholders of Co Ltd decides to dissolve the company on mm dd yy and a liquidation team is set up The company s creditors shall submit claims for creditor s rights to the company within 45 days from the issuance of the notification Contact Tel Add Post code Liquidation team Date 聯(lián)系人 聯(lián)系電話 地址 郵編 清算組 年 月 日 四 在公告期間 可到國稅 地稅 外匯管理局 海關(guān)部門辦理注銷手續(xù) IV The company may apply for cancellation procedures to the national and local tax agencies foreign exchange administration and customs authority 1 國稅局 1 National tax bureau 需提交資料 國稅局注銷資料歸檔清單 Materials required A list of documents requested by national tax bureau for cancellation Serial No Cancellation documents 1 稅務登記注銷申請審批表 Tax registration cancellation application form 2 高新區(qū)國稅局納稅戶注銷審核表 High tech zone taxpayer cancellation audit form 3 關(guān)于注銷的董事會決議 Resolution of board of directors for cancellation 4 有權(quán)機關(guān)同意企業(yè)注銷的批復文件 Approval documents by competent authorities for corporate cancellation 5 稅務登記證正 副本或地稅局提供的收繳證明 Original and copy of tax registration certificate Proof of collection furnished by local tax bureau 6 退稅登記注銷申請表 Cancellation application for tax refunding registration 7 防偽稅控企業(yè)注銷登記表 Anti counterfeiting tax controlled enterprise cancellation registration form 8 資產(chǎn)評估報告 Asset evaluation report 9 所得稅清算備案材料 包括備案表 生產(chǎn)經(jīng)營期截止當月的財務報表 相關(guān)說明 清 算期起的時間 關(guān)聯(lián)企業(yè)信息 土地使用權(quán)擁有情況 不動產(chǎn)擁有情況 特殊重組備案材料 Income tax liquidation archival materials including archival form financial statements in the same month of production and operation period relevant descriptions commencing date of liquidation period information of associated enterprises land use rights and real estate ownership Special reorganization archival materials 10 注銷當月增值各申報表及財務報表 Value added returns and financial statements of cancellation month 11 注銷當月消費稅申報表 Application for cancellation of monthly consumption tax 12 注銷當季度所得稅申報表 Application for cancellation of quarterly income tax 13 所得稅年度申報資料 包括所有附表 財務報表 相關(guān)備案材料 稅前扣除審批材料 審計報告 稅務鑒證報告等 Income tax yearly application materials including all attached forms financial statements related archival materials audit reports and tax attestation reports 14 清算申報資料 包括所有附表 相關(guān)備案材料 稅前扣除審批材料 清算審計報告或 稅務鑒證報告等 Liquidation disclosure materials including all attached forms related archival materials tax deduction application materials liquidation audit reports or tax attestation reports 15 地稅稅務檢查處理決定書或稽查結(jié)論 地稅注銷審批表 Local tax inspection or audit conclusions local tax cancellation approval form 16 國稅稅務檢查處理決定書或稽查結(jié)論 注銷專項調(diào)查報告 National tax inspection or audit conclusions special cancellation investigation report 17 代扣代繳申報表 享受非居民稅收優(yōu)惠申請審批表 Tax withholding approval application and approval of enjoying non resident tax concessions 18 稅務登記注銷確認書 Tax registration cancellation confirmation 19 其他 Others 新區(qū)國稅局注銷稅務登記提醒事項 1 出口退稅企業(yè)應先行辦理出口退稅注銷手續(xù) 提交注銷出口退稅登記表 2 企業(yè)應在注銷申請前處理資產(chǎn)與債務 如果資產(chǎn)決定最終用于分配或其他用途的 應按評估事務所出具的評估報告上注明的評估價作為資產(chǎn)清算處理價值 提交評估 報告 3 企業(yè)處理資產(chǎn)時應及時開具發(fā)票 并將不需用的發(fā)票逐份作廢 使用網(wǎng)絡版開具發(fā) 票和使用防偽稅控開具增值稅發(fā)票的 還南需要在開票系統(tǒng)中逐份作廢 然后進行發(fā) 票核銷 4 防偽稅控企業(yè) 確定不需開具發(fā)票后及時抄稅 然后 同時帶上企業(yè)公章 開票主機 稅控 IC 卡到稅務機關(guān)先行報稅 并辦理防偽稅控注銷 5 對流轉(zhuǎn)稅在地稅征管的企業(yè) 應先到地稅進行稅務注銷 6 外商投資企業(yè)及上年末資產(chǎn)總額超過 3000 萬元以上的內(nèi)資企業(yè) 需提供事務所 出具的清算報告 7 納稅人注銷前須結(jié)清各類欠繳稅款 8 涉及匯繳補退稅的 應及時辦量補退稅 9 填寫 稅務登記注銷申請審批表 一式兩份 High tech zone national tax bureau s reminders for tax registration cancellation 1 Companies enjoying export tax rebate system shall firstly apply for export tax rebate cancellation procedures and submit export tax rebate registration cancellation form 2 Companies shall deal with its assets and debts before applying for cancellation Assets to be distributed or utilized for other purposes shall apply the asset liquidation disposal value which is the evaluation price indicated on the evaluation report issued by the evaluation authority 3 Assets processed by the company shall be invoiced in a timely manner and unused invoices shall be voided Invoices issued through website or value added invoices issued with anti counterfeiting and tax controlling device shall be voided in the issuing system before invoice cancellation upon verification 4 Anti countering and tax controlled enterprises shall timely be entered Companies shall bring corporate seal billing host tax controlling IC card to report the tax in tax authorities before the cancellation of anti countering and tax controlling 5 Enterprises of which the turnover tax is collected and managed by local tax authorities shall apply for tax cancellation in the local tax bureau 6 Liquidation report issued by the accounting firm shall be furnished for foreign invested companies and domestic companies of which the total assets of the previous year is 30000000 CNY or above 7 Taxpayers shall settle all types of tax arrears before the cancellation 8 Involving payable and rebated taxes shall be settled before the cancellation 9 The tax registration cancellation application approval form shall be filled in in duplicate 辦理時限 無法確定 取決于公司提供資料是否符合稅務局要求 如資料符合約 60 個工 作日 Processing time the processing time depends on whether the provided materials are satisfactory to the tax bureau Appropriately 60 days will be needed in case all materials are complete 2 地稅局 所需提交資料 1 注銷稅務登記申請審批表 2 稅務登記證正 副本或國稅收繳證件證明 3 其它涉稅證件 發(fā)票領(lǐng)購簿 發(fā)票專用章 未使用的發(fā)票等 4 企業(yè)和單位主管部門或董事會的決議或其他有關(guān)證明文件 5 被吊銷營業(yè)執(zhí)照的應提交工商行政管理部門發(fā)放的吊銷決定書 6 屬破產(chǎn)的納稅人 應持有人民法院終結(jié)破產(chǎn)程序的民事裁定書等證件 資料 7 如已在國稅申請注銷或者辦理注銷的 提供國稅部門的注銷通知書 8 稅務 會 計中介機構(gòu)為納稅人出具注銷稅務登記稅收清理報告的 可一并附報 注意事項 1 稅務 會計中介機構(gòu)為納稅人出具的注銷稅務登記稅收清理報告 鑒證 報告 由納稅人隨辦理注銷登記提供資料時一并附送 2 納稅人辦理注銷稅務登記 前 應當向稅務機關(guān)結(jié)清應納稅款 多退 免 稅款 滯納金和罰款 繳銷發(fā)票 稅務登 記證件和其他稅務證件 辦理時限 無法確定 取決于公司提供資料是否符合稅務局要求 如資料符合要求約60個 工作日 2 Local tax bureau Materials required 1 Tax registration cancellation application approval form 2 Original and copy of tax registration certificate or proof of national tax collection 3 Other tax related documents invoice purchase list invoice stamp unused invoices and etc 4 Resolutions of the enterprise supervising authorities or board of directors or other relevant supporting documents 5 Companies of which the business licenses are revoked shall submit revocation decision issued by the national tax authority 6 Bankrupted taxpayers shall hold civil arbitrations issued by people s court to terminate bankruptcy proceedings 7 Companies that have applied or are successfully deregistered shall furnish cancellation notification issued by the national tax authority 8 Liquidation report of tax registration issued by tax authorities or accounting intermediaries can be attached for application Note 1 Liquidation report of tax registration issued by tax authorities or accounting intermediaries can be attached when the taxpayer applies for cancellation 2 Taxpayers shall settle the payable taxes rebated exempted taxes late fees and fines cancellation invoices tax registration certificate and other tax certificates Processing time the processing time depends on whether the provided materials are satisfactory to the tax bureau Appropriately 60 days will be needed in case all materials are complete 3 外匯管理局 外匯管理局所需資料一 注銷 含注銷預登記 需提交資料 1 資本項目外匯業(yè)務申請表 書面申請 應詳細說明企業(yè)的清算結(jié)果以及外國投 資者對清算所得的處置計劃等 2 外商投資企業(yè)外匯登記 IC 卡 驗后收繳 3 到期清算提供企業(yè)到期應清算的證明文件 提前清算或需商務 或行業(yè) 主管部門 批準的特別清算的 應提供商務 或行業(yè) 主管部門關(guān)于企業(yè)清算結(jié)業(yè)的批準文件 其他 情況應提供工商部門吊銷企業(yè)營業(yè)執(zhí)照的公告 證明文件 或人民法院判決公司解散的有 關(guān)證明文件 4 經(jīng)公司權(quán)力機構(gòu)或人民法院確認的清算方案 5 普通清算提供會計師事務所出具的清算審計報告 附最近年度外匯收支情況表審核 報告 特別清算提供商務 或行業(yè) 主管部門確認的清算報告 6 注銷稅務登記證明 7 針對前述材料應提供的補充說明材料 3 Foreign exchange administration Materials required by foreign exchange administration I materials to be submitted for cancellation including pre registration of cancellation 1 Capital account foreign exchange business application form written application detailedly describing the enterprise s liquidation results and foreign investor s disposal plan for the liquidation 2 Foreign exchange registration IC card of foreign invested enterprises collection after verification 3 Liquidation supporting documents shall be provided by the enterprise for matured liquidation approval documents sanctified by competent business or industry supervising authorities on enterprise liquidation and settlement shall be provided for premature and specially approved special liquidations or notification supporting document of suspending the enterprise s business license or supporting documents on the judgement of dissolution by the people s court 4 Liquidation plan confirmed by the company s organ of authority or people s court 5 Liquidation audit report issued by accounting firm in case of ordinary liquidation audit report of foreign exchange forms of recent years liquidation report confirmed by competent business or industry departments in case of special liquidation 6 proof of tax registration cancellation 7 Supplementary explanatory materials for the above mentioned documents 外匯管理局所需資料二 外商投資企業(yè)清算外國投資者所得資金購付匯 1 資本項目外匯業(yè)務申請表 書面申請 企業(yè)基本情況 清算情況 向投資方分 配剩余資金的方法和依據(jù) 實際匯出金額 完稅情況等 2 外商投資企業(yè)外匯登記 IC 卡 3 到期清算的提供企業(yè)到期應清算的證明文件 提前清算或需商務 或行業(yè) 主管部 門批準的特別清算應提供商務 或行業(yè) 主管部門關(guān)于企業(yè)清算結(jié)業(yè)的批準文件 其他情 況應提供工商部門吊銷企業(yè)營業(yè)執(zhí)照的公告 證明文件 或人民法院判決公司解散的有關(guān) 證明文件 4 經(jīng)公司權(quán)力機構(gòu)或人民法院確認的清算方案 5 普通清算提供會計師事務所出具的清算審計報告 附最近年度外匯收支情況表審核 報告 特別清算提供商務 或行業(yè) 主管部門確認的清算報告 6 注銷稅務登記證明 7 清算企業(yè)最近一期驗資報告 8 銀行出具的最近外匯賬戶及人民幣賬戶余額對賬單或證明 9 針對前述材料應當提供的補充說明材料 辦理時限 無法確定 取決于公司提供資料是否外匯管理局要求 如資料符合約 40 個工 作日 Materials required by foreign exchange administration II capitals received from liquidate foreign investors by foreign invested enterprises for foreign exchange purchasing and remittance 1 Capital account foreign exchange business application form written application basic corporate situations liquidation conditions methods and basis to distribute remaining funds to investors actual remittance amount tax payment situation 2 Foreign exchange registration of foreign invested enterprises with IC card 3 Liquidation supporting documents shall be provided by the enterprise for matured liquidation approval documents sanctified by competent business or industry supervising authorities on enterprise liquidation and settlement shall be provided for premature and specially approved special liquidations or notification supporting document of suspending the enterprise s business license or supporting documents on the judgement of dissolution by the people s court 4 Liquidation plan confirmed by the company s organ of authority or people s court 5 Liquidation audit report issued by accounting firm in case of ordinary liquidation audit report of foreign exchange forms of recent years liquidation report confirmed by competent business or industry departments in case of special liquidation 6 Proof of tax registration cancellation 7 Latest verification report of the liquidation enterprise 8 Latest balance statements or certificates of the bank s foreign exchange accounts and RMB accounts 9 Supplementary explanatory materials for the above mentioned documents Processing time the processing time depends on whether the provided materials are satisfactory to the foreign exchange bureau Appropriately 40 days will be needed in case all materials are complete 4 海關(guān) 需提交資料 1 二級審批表 2 企業(yè)注銷申請書 3 海關(guān)注冊登記證明書 4 企業(yè)注銷董事會決議 破產(chǎn) 解散 自行放棄報關(guān)權(quán)或者分立或兩個以上企業(yè)的需 提供董事會決議 5 外經(jīng)貿(mào)委或其他主管部門同意注銷或解散的批文 6 全部報關(guān)員證及條碼卡 報關(guān)專用章 沒有的無須提供 辦理時限 資料齊全 符合條件約 20 個工作日 IV Customs Materials required 1 secondary approval form 2 Enterprise s cancellation application 3 customs registration certificate 4 Board of director s resolution of corporate cancellation board resolution shall be provided in case of bankruptcy dissolution surrender of declaration right discretion or two or more enterprise 5 Approval on cancellation or dissolution by foreign trade committee or other competent authorities 6 All customs declaration cards and barcode cards customs seal if available Processing time about 20 working days in case the materials are complete and conditions are satisfied 五 上述部門商務局 國稅局 地稅局 外匯管理局 海關(guān)等業(yè)務辦妥后再到工商局辦理 注銷登記 需提交資料 1 公司清算組負責人簽署的 外商投資的公司注銷登記申請書 2 原審批機關(guān)同意注銷的批準文件 經(jīng)營期限已屆滿 法院裁定解散 破產(chǎn)或行政機關(guān)責令關(guān)閉 吊銷營業(yè)執(zhí)照 吊銷設 立許可或撤消公司設立登記的毋須提交 3 依法作出的決議或者決定 根據(jù) 公司法 中外合資經(jīng)營企業(yè)法 中外合作經(jīng)營企業(yè)法 外資企業(yè) 法 以及公司章程規(guī)定 由公司董事會 股東會或股東作出的關(guān)于注銷公司的決議或者決 定 決議或決定的內(nèi)容應當與所申請的事項一致 法院裁定解散 破產(chǎn)的 或行政機關(guān)責 令關(guān)閉 吊銷營業(yè)執(zhí)照 吊銷設立許可的 提交法院的裁定文件 行政機關(guān)責令關(guān)閉 吊 銷營業(yè)執(zhí)照或吊銷設立許可的決定 因違反公司登記管理法規(guī)被公司登記機關(guān)撤銷設立登 記的 提交公司登記機關(guān)撤銷公司設立登記的決定 股東會決議由股東蓋章或簽字 董事會決議由董事簽字 外商獨資一人有限公司股東 的書面決定由股東蓋章或簽字 4 經(jīng)依法備案 確認的清算報告 主要指根據(jù) 公司法 中外合資經(jīng)營企業(yè)法 中外合作經(jīng)營企業(yè)法 外資 企業(yè)法 以及公司章程等的規(guī)定 經(jīng)公司權(quán)力機構(gòu)或人民法院 審批機關(guān)備案 確認的清 算小組制作的清算報告 應包括刊登清算組清算公告的報紙報樣 公司注銷 清算 公告 應當刊登在全國性報紙或者 新華日報 江蘇法制報 江蘇經(jīng)濟報 揚子晚 報 任一省級報紙上 對公司清繳所欠稅款及清算過程中產(chǎn)生的稅款 包括海關(guān) 稅務 的完稅情況及注銷情況 批準證書的繳銷及已經(jīng)收到商務部門回執(zhí)情況的說明 5 公司營業(yè)執(zhí)照正 副本 原件 6 法律 行政法規(guī)規(guī)定應當提交的其他文件 V The company shall apply for cancell