Traditional Culture Encyclopedia - Hotel accommodation - How to deal with the bankruptcy tax of the company

How to deal with the bankruptcy tax of the company

Legal analysis: before going through the cancellation of tax registration, taxpayers should settle the tax payable, late fees and fines with the tax authorities. In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers shall terminate their tax obligations according to law, and shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go to the administrative department for industry and commerce for cancellation of registration; If it is not necessary to cancel the registration in the administrative department for industry and commerce according to the regulations, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents within 15 days from the date of approval or termination by the relevant authorities.

Legal basis: Article 73 of the Civil Code of People's Republic of China (PRC). If a legal person is declared bankrupt, it shall be liquidated according to law, and the legal person shall terminate when it cancels its registration.