迪芬巴赫机械(常州)有限公司注销流程

迪芬巴赫机械 常州 有限公司注销基本流程图迪芬巴赫机械 常州 有限公司注销基本流程图 Dieffenbacher Machinery Changzhou Co Ltd Basic Cancellation Flow Chart 工商局指定报刊注销公告工商局指定报刊注销公告 公告期限为公告期限为 45 日日 地税局地税局 约约 60 日日 外汇管理局外汇管理局 约约 40 日日 海关海关 约约 20 日日 工商局办理注销工商局办理注销 约约 60 个工作日个工作日 注 具体办理业务程序及所需资料参考以下迪芬巴赫机械 常州 有限公司注销程序内容 以上部门只是主要经办部门 还要其他部门未列入其中 另大多数文件需法人代表签字 因目前只是咨询办理程序 政府部门暂末提供完整表格 故不能确定具体签字文件 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 工商局清算组备案工商局清算组备案 办理时限约办理时限约 15 个工作日个工作日 LW 办理 商务局申请注销批文商务局申请注销批文 办理时限约办理时限约 15 个工作日个工作日 国税局国税局 约约 60 个工作日个工作日 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 目前公司必须及时处理以下事项 目前公司必须及时处理以下事项 1 所有办公设备 生产设备及仓库备品备件等 2 原所有项目打印的生产图纸作何处理 按刘总要求服务器中所有生产图纸已全部拷贝 并交于刘总 3 公司原申请的专利作何处理 4 北京公司原存放在常州的备件需搬离 5 财务方面 公司最后两家客户的产品已由 SWPM 发货 货已发 但 SWPM 和 DMC 之间的最后付款尚未确定 故最终客户的发票也无法开据 6 服务器作何处理 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 迪芬巴赫机械 常州 有限公司注销程序迪芬巴赫机械 常州 有限公司注销程序 Dieffenbacher Machinery Changzhou Co Ltd Cancellation Flow Chart 一 工商局 办理事项 清算组备案 需提交材料 1 公司法定代表人 清算组负责人 签署的 外商投资的公司变更 备案 登记申请书 2 依法作出的变更决议或决定 根据 公司法 中外合资经营企业法 中外合作经营企业法 外资企业法 以及公司章程规定作出的决议或决定 决议或决定的内容与所申请的事项应当一致 股东 会决议由股东盖章或签字 董事会决议由董事签字 外商独资一人有限公司股东的书面决 定由股东盖章或签字 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 加盖公章的公司营业执照副本复印件 登记事项 包括但不限于经营范围 住所等 变更涉及法律 行政法规和国务院决定规定 必须在登记前报经有关部门批准的 则还应提交前置审批文件或证件 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 清算组成员备案的 除提交上述 1 2 3 项材料外 还应提交 公司其他事项备案表 注 1 申请书 表格 应用黑色或蓝黑色钢笔 签字笔填写 字迹应清楚 2 以上材料 未标明提交复印件的 应当提交原件 提交复印件的 应当注明 与原件一致 并由公司加 盖公章 被委托人签名 3 以上所提交的材料若系用外文书写 则还需提交中文译本 并加盖翻译单位印章 办理时限 资料齐全 符合条件约 15 个工作日 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 商务局 办理事项 商务局出具的同意注销审批文件 后期其他政府部门办理注销手续都需此文 件 需提交资料 1 加盖企业公章的变更申请报告 法定代表人签字 2 份原件 2 最高权力机构作出的书面决议 全体成员签字 1 份原件 1 份复印件 3 批准证书正本原件 副本 2 原件 4 批准证书复印件 1 份 5 外商投资企业营业执照复印件 1 份 6 加盖企业公章的注销 解散企业填报备案表 1 份 办理时限 资料齐全 符合条件约 15 个工作日 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 登报公告 工商局建议刊登 江苏经济报 江苏法制报 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 销销 公公 告告 Notification of Cancellation 有限公司股东 会 于 年 月 日决定解散公司 并已成立 公司清算组 请公司债权人于本公告发布之日起 45 日内 向本公司清算组申报债权 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 联系人 联系电话 地址 邮编 清算组 年 月 日 四 在公告期间 可到国税 地税 外汇管理局 海关部门办理注销手续 IV The company may apply for cancellation procedures to the national and local tax agencies foreign exchange administration and customs authority 1 国税局 1 National tax bureau 需提交资料 国税局注销资料归档清单 Materials required A list of documents requested by national tax bureau for cancellation Serial No Cancellation documents 1 税务登记注销申请审批表 Tax registration cancellation application form 2 高新区国税局纳税户注销审核表 High tech zone taxpayer cancellation audit form 3 关于注销的董事会决议 Resolution of board of directors for cancellation 4 有权机关同意企业注销的批复文件 Approval documents by competent authorities for corporate cancellation 5 税务登记证正 副本或地税局提供的收缴证明 Original and copy of tax registration certificate Proof of collection furnished by local tax bureau 6 退税登记注销申请表 Cancellation application for tax refunding registration 7 防伪税控企业注销登记表 Anti counterfeiting tax controlled enterprise cancellation registration form 8 资产评估报告 Asset evaluation report 9 所得税清算备案材料 包括备案表 生产经营期截止当月的财务报表 相关说明 清 算期起的时间 关联企业信息 土地使用权拥有情况 不动产拥有情况 特殊重组备案材料 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 注销当月增值各申报表及财务报表 Value added returns and financial statements of cancellation month 11 注销当月消费税申报表 Application for cancellation of monthly consumption tax 12 注销当季度所得税申报表 Application for cancellation of quarterly income tax 13 所得税年度申报资料 包括所有附表 财务报表 相关备案材料 税前扣除审批材料 审计报告 税务鉴证报告等 Income tax yearly application materials including all attached forms financial statements related archival materials audit reports and tax attestation reports 14 清算申报资料 包括所有附表 相关备案材料 税前扣除审批材料 清算审计报告或 税务鉴证报告等 Liquidation disclosure materials including all attached forms related archival materials tax deduction application materials liquidation audit reports or tax attestation reports 15 地税税务检查处理决定书或稽查结论 地税注销审批表 Local tax inspection or audit conclusions local tax cancellation approval form 16 国税税务检查处理决定书或稽查结论 注销专项调查报告 National tax inspection or audit conclusions special cancellation investigation report 17 代扣代缴申报表 享受非居民税收优惠申请审批表 Tax withholding approval application and approval of enjoying non resident tax concessions 18 税务登记注销确认书 Tax registration cancellation confirmation 19 其他 Others 新区国税局注销税务登记提醒事项 1 出口退税企业应先行办理出口退税注销手续 提交注销出口退税登记表 2 企业应在注销申请前处理资产与债务 如果资产决定最终用于分配或其他用途的 应按评估事务所出具的评估报告上注明的评估价作为资产清算处理价值 提交评估 报告 3 企业处理资产时应及时开具发票 并将不需用的发票逐份作废 使用网络版开具发 票和使用防伪税控开具增值税发票的 还南需要在开票系统中逐份作废 然后进行发 票核销 4 防伪税控企业 确定不需开具发票后及时抄税 然后 同时带上企业公章 开票主机 税控 IC 卡到税务机关先行报税 并办理防伪税控注销 5 对流转税在地税征管的企业 应先到地税进行税务注销 6 外商投资企业及上年末资产总额超过 3000 万元以上的内资企业 需提供事务所 出具的清算报告 7 纳税人注销前须结清各类欠缴税款 8 涉及汇缴补退税的 应及时办量补退税 9 填写 税务登记注销申请审批表 一式两份 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 办理时限 无法确定 取决于公司提供资料是否符合税务局要求 如资料符合约 60 个工 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 地税局 所需提交资料 1 注销税务登记申请审批表 2 税务登记证正 副本或国税收缴证件证明 3 其它涉税证件 发票领购簿 发票专用章 未使用的发票等 4 企业和单位主管部门或董事会的决议或其他有关证明文件 5 被吊销营业执照的应提交工商行政管理部门发放的吊销决定书 6 属破产的纳税人 应持有人民法院终结破产程序的民事裁定书等证件 资料 7 如已在国税申请注销或者办理注销的 提供国税部门的注销通知书 8 税务 会 计中介机构为纳税人出具注销税务登记税收清理报告的 可一并附报 注意事项 1 税务 会计中介机构为纳税人出具的注销税务登记税收清理报告 鉴证 报告 由纳税人随办理注销登记提供资料时一并附送 2 纳税人办理注销税务登记 前 应当向税务机关结清应纳税款 多退 免 税款 滞纳金和罚款 缴销发票 税务登 记证件和其他税务证件 办理时限 无法确定 取决于公司提供资料是否符合税务局要求 如资料符合要求约60个 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 外汇管理局 外汇管理局所需资料一 注销 含注销预登记 需提交资料 1 资本项目外汇业务申请表 书面申请 应详细说明企业的清算结果以及外国投 资者对清算所得的处置计划等 2 外商投资企业外汇登记 IC 卡 验后收缴 3 到期清算提供企业到期应清算的证明文件 提前清算或需商务 或行业 主管部门 批准的特别清算的 应提供商务 或行业 主管部门关于企业清算结业的批准文件 其他 情况应提供工商部门吊销企业营业执照的公告 证明文件 或人民法院判决公司解散的有 关证明文件 4 经公司权力机构或人民法院确认的清算方案 5 普通清算提供会计师事务所出具的清算审计报告 附最近年度外汇收支情况表审核 报告 特别清算提供商务 或行业 主管部门确认的清算报告 6 注销税务登记证明 7 针对前述材料应提供的补充说明材料 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 外汇管理局所需资料二 外商投资企业清算外国投资者所得资金购付汇 1 资本项目外汇业务申请表 书面申请 企业基本情况 清算情况 向投资方分 配剩余资金的方法和依据 实际汇出金额 完税情况等 2 外商投资企业外汇登记 IC 卡 3 到期清算的提供企业到期应清算的证明文件 提前清算或需商务 或行业 主管部 门批准的特别清算应提供商务 或行业 主管部门关于企业清算结业的批准文件 其他情 况应提供工商部门吊销企业营业执照的公告 证明文件 或人民法院判决公司解散的有关 证明文件 4 经公司权力机构或人民法院确认的清算方案 5 普通清算提供会计师事务所出具的清算审计报告 附最近年度外汇收支情况表审核 报告 特别清算提供商务 或行业 主管部门确认的清算报告 6 注销税务登记证明 7 清算企业最近一期验资报告 8 银行出具的最近外汇账户及人民币账户余额对账单或证明 9 针对前述材料应当提供的补充说明材料 办理时限 无法确定 取决于公司提供资料是否外汇管理局要求 如资料符合约 40 个工 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 海关 需提交资料 1 二级审批表 2 企业注销申请书 3 海关注册登记证明书 4 企业注销董事会决议 破产 解散 自行放弃报关权或者分立或两个以上企业的需 提供董事会决议 5 外经贸委或其他主管部门同意注销或解散的批文 6 全部报关员证及条码卡 报关专用章 没有的无须提供 办理时限 资料齐全 符合条件约 20 个工作日 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 上述部门商务局 国税局 地税局 外汇管理局 海关等业务办妥后再到工商局办理 注销登记 需提交资料 1 公司清算组负责人签署的 外商投资的公司注销登记申请书 2 原审批机关同意注销的批准文件 经营期限已届满 法院裁定解散 破产或行政机关责令关闭 吊销营业执照 吊销设 立许可或撤消公司设立登记的毋须提交 3 依法作出的决议或者决定 根据 公司法 中外合资经营企业法 中外合作经营企业法 外资企业 法 以及公司章程规定 由公司董事会 股东会或股东作出的关于注销公司的决议或者决 定 决议或决定的内容应当与所申请的事项一致 法院裁定解散 破产的 或行政机关责 令关闭 吊销营业执照 吊销设立许可的 提交法院的裁定文件 行政机关责令关闭 吊 销营业执照或吊销设立许可的决定 因违反公司登记管理法规被公司登记机关撤销设立登 记的 提交公司登记机关撤销公司设立登记的决定 股东会决议由股东盖章或签字 董事会决议由董事签字 外商独资一人有限公司股东 的书面决定由股东盖章或签字 4 经依法备案 确认的清算报告 主要指根据 公司法 中外合资经营企业法 中外合作经营企业法 外资 企业法 以及公司章程等的规定 经公司权力机构或人民法院 审批机关备案 确认的清 算小组制作的清算报告 应包括刊登清算组清算公告的报纸报样 公司注销 清算 公告 应当刊登在全国性报纸或者 新华日报 江苏法制报 江苏经济报 扬子晚 报 任一省级报纸上 对公司清缴所欠税款及清算过程中产生的税款 包括海关 税务 的完税情况及注销情况 批准证书的缴销及已经收到商务部门回执情况的说明 5 公司营业执照正 副本 原件 6 法律 行政法规规定应当提交的其他文件 V The company shall apply for cancell