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當(dāng)前位置:<a href="http://www.cdcfah.com/">首頁(yè)?<a href="http://www.cdcfah.com/cp/">產(chǎn)品供應(yīng)</a>?<a href="http://www.cdcfah.com/cp/first-_swfw/">商務(wù)服務(wù)</a>?<a href="http://www.cdcfah.com/cp/second-swfw_zixunfuwu/">咨詢服務(wù)</a>?<a href="http://www.cdcfah.com/cp/third-zixunfuwu_caiwuzixun/">財(cái)務(wù)咨詢</a>?昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司誠(chéng)信互利云南協(xié)恒工商代辦代理記賬供應(yīng)</p><div id="tdtbp7h" class="leftbox clearfix"><h1>昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司誠(chéng)信互利云南協(xié)恒工商代辦代理記賬供應(yīng)</h1><div id="p7lbhf5" class="proBig"><div id="jbzxd9n" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/xieheng2020/637350945011455078/451489.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="7lh7nfr" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/WaterMark/UploadFile/xieheng2020/637350945011455078/451489.png" class="vcenter" 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</a></p></div></div><div id="t7nl7nl" class="page-proshow02"><p class="title">詳細(xì)說(shuō)明</p><div id="jv77lr9" class="box"><p><p> <span style="font-size:14px;">虛假清算騙取注銷登記</span> </p> <p> <span style="font-size:14px;">實(shí)踐中，以虛假清算報(bào)告騙取注銷登記的情形屢見(jiàn)不鮮，這種行為將直接導(dǎo)致公司的債權(quán)人因債務(wù)清償主體消滅而無(wú)法主張債權(quán)。</span> </p> <p> <span style="font-size:14px;">根據(jù)《公司法解釋》（二）第十九條的規(guī)定，有限責(zé)任公司的股東、股份有限公司的董事和控股股東，以及公司的實(shí)際控制人未經(jīng)依法清算，以虛假的清算報(bào)告騙取公司登記機(jī)關(guān)辦理法人注銷登記，債權(quán)人主張其對(duì)公司債務(wù)承擔(dān)相應(yīng)賠償責(zé)任的，人民法院應(yīng)依法予以支持。</span> </p> <p> <span style="font-size:14px;">在有債務(wù)未清償?shù)那樾蜗?，公司股東以虛假的清算報(bào)告注銷公司，是對(duì)法人**地位和股東有限責(zé)任的濫用，損害了債權(quán)人合法利益，根據(jù)《公司法》第二十條第三款規(guī)定應(yīng)對(duì)公司債務(wù)承擔(dān)連帶清償責(zé)任。</span> </p> <p> <span style="font-size:14px;">公司作為盈利性法人，是集公司利益、股東利益、債權(quán)人利益及社會(huì)公共利益于一身的利益共同體，因此法律在其成立、運(yùn)行，昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司，昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司、終止的各個(gè)階段，都設(shè)定了相應(yīng)的規(guī)范。</span> </p> <p> <span style="font-size:14px;">股東作為公司不可或缺的組成部分，同樣會(huì)在各個(gè)階段面臨諸多法律風(fēng)險(xiǎn)。注銷登記是公司終止的標(biāo)記，卻不是股東法律風(fēng)險(xiǎn)終止的標(biāo)記，股東作為公司的清算義務(wù)人，如不依法清算，“有限責(zé)任原則”也不能保證股東可以豁免隨之而來(lái)的法律責(zé)任。</span> 國(guó)家稅務(wù)局征收的稅種：增值稅，消費(fèi)稅，昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司，鐵道部門、金融、保險(xiǎn)公司繳納的部分營(yíng)業(yè)稅。昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司,財(cái)務(wù)咨詢" src="https://tyunfile.71360.com/WaterMark/UploadFile/xieheng2020/637350945011455078/451489.png"></div><p> <span style="font-size:14px;">有限責(zé)任公司減資方式是什么?</span> </p> <p> <span style="font-size:14px;">(1)減少股份，即每股金額不減只是減少股份總額。具體的操作又可以分為消除股份與合并股份。前者指取消一部分股份或特定股份，后者指合并兩股或三股以上的股份為一股;</span> </p> <p> <span style="font-size:14px;">(2)減少股份金額，即不改變股份總數(shù)而減少每股的金額，具體實(shí)施可分為免除、發(fā)還以及注銷三種辦法：免除指對(duì)尚未繳足股款的股份，免交一部分或其全部欠交的股款;發(fā)還指對(duì)已繳足股款的股份，發(fā)還一部分股款于股東本人;注銷是指在公司虧損時(shí)，以減少每股金額而抵消股東彌補(bǔ)資本的責(zé)任。</span> 昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司公司注銷后，股東需要承擔(dān)公司的債務(wù)嗎？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司,財(cái)務(wù)咨詢" src="https://tyunfile.71360.com/WaterMark/UploadFile/xieheng2020/637350945037636719/9770495.png"></div><p> <span style="font-size:14px;">注冊(cè)公司領(lǐng)取營(yíng)業(yè)執(zhí)照之后還需要做哪些稅？</span> </p> <p> <span style="font-size:14px;">一、刻三章，（公章，私章，財(cái)務(wù)章）</span> </p> <p> <span style="font-size:14px;">印章雖然很小，但絕不能忽視，因?yàn)楣镜南嚓P(guān)印章，許多的事項(xiàng)都是無(wú)法開(kāi)展的。公司章主要有5枚，分別是公章、財(cái)務(wù)章、合同章、發(fā)票章、法人名章。</span> </p> <p> <span style="font-size:14px;">二、稅務(wù)備案（記賬報(bào)稅，領(lǐng)取稅盤）</span> </p> <p> <span style="font-size:14px;">領(lǐng)取到營(yíng)業(yè)執(zhí)照后，需要在30天之內(nèi)到稅務(wù)機(jī)關(guān)備案，逾期將會(huì)產(chǎn)生罰款。如果時(shí)間太長(zhǎng)有可能法人進(jìn)入稅務(wù)黑名單。</span> </p> <p> <span style="font-size:14px;">同時(shí)，還需去稅務(wù)局辦理稅務(wù)登記，即核稅，企業(yè)核稅完成之后，要每個(gè)月按時(shí)報(bào)稅，若無(wú)經(jīng)營(yíng)，也需要零申報(bào)，并于每年6月30日之前做好上一年度的企業(yè)年檢公示工作，不然會(huì)被納入工商局黑名單。</span> </p> <p> <span style="font-size:14px;">三、開(kāi)設(shè)銀行基本戶（辦理社保，開(kāi)通公積金使用）</span> </p> <p> <span style="font-size:14px;">四、注意事項(xiàng)</span> </p> <p> <span style="font-size:14px;">除法人章外，其它4個(gè)章需要根據(jù)相關(guān)規(guī)定到工商、公安、開(kāi)戶銀行備案或預(yù)留印鑒。</span> </p> <p> <span style="font-size:14px;">申請(qǐng)刻制印章，須持以下資料：</span> </p> <p> <span style="font-size:14px;">1、《營(yíng)業(yè)執(zhí)照》副本原件和復(fù)印件一份;</span> </p> <p> <span style="font-size:14px;">2、法人和經(jīng)辦人身份證原件及復(fù)印件一份;</span> </p> <p> <span style="font-size:14px;">3、法人授權(quán)**委托書。</span> </p><p> <span style="font-size:14px;">新成立公司要交哪些稅？</span> </p> <p> <span style="font-size:14px;">1、增值稅</span> </p> <p> <span style="font-size:14px;">隨著營(yíng)改增的推進(jìn)，營(yíng)業(yè)稅退出了歷史舞臺(tái)，而增值稅是所有的公司都會(huì)有的。根據(jù)增值稅類型的不同，可以分為一般納稅人和小規(guī)模納稅人，作為貿(mào)易型公司，一般納稅人的稅率是17%，采用的是一般計(jì)稅方法，即收到的進(jìn)項(xiàng)是可以抵扣的；小規(guī)模納稅人一般采用簡(jiǎn)易計(jì)稅方法，征收率為3%。</span> </p> <p> <span style="font-size:14px;">2、企業(yè)所得稅</span> </p> <p> <span style="font-size:14px;">企業(yè)所得稅的征稅對(duì)象是納稅人經(jīng)營(yíng)所得。包括銷售貨物所得、提供勞務(wù)所得、轉(zhuǎn)讓財(cái)產(chǎn)所得、股息紅利所得、利息所得、租金所得、特許權(quán)使用費(fèi)所得、接受捐贈(zèng)所得和其他所得。</span> </p> <p> <span style="font-size:14px;">對(duì)于一個(gè)貿(mào)易型公司來(lái)說(shuō)，你可以粗略地理解為根據(jù)公司的利潤(rùn)總額來(lái)征收的一種稅，稅率為25%，但是對(duì)于小微企業(yè)和高新科技企業(yè)有部分稅收優(yōu)惠。</span> </p> <p> <span style="font-size:14px;">3、城市建設(shè)維護(hù)稅</span> </p> <p> <span style="font-size:14px;">《城市維護(hù)建設(shè)稅》是我國(guó)為了加強(qiáng)城市的維護(hù)建設(shè)，擴(kuò)大和穩(wěn)定城市維護(hù)建設(shè)資金的來(lái)源，而對(duì)有經(jīng)營(yíng)收入的單位和個(gè)人征收的一個(gè)稅種。根據(jù)所屬區(qū)域不一樣稅率一般有7%，5%，1%；是以所繳納增值稅的稅額來(lái)作為計(jì)算依據(jù)的。</span> 一般納稅人認(rèn)定標(biāo)準(zhǔn)，銷售額是多少?</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司,財(cái)務(wù)咨詢" src="https://tyunfile.71360.com/WaterMark/UploadFile/xieheng2020/637350945618242188/938813.png"></div><p> <span style="font-size:14px;">注冊(cè)公司開(kāi)設(shè)銀行基本戶（辦理社保，開(kāi)通公積金使用）</span> </p> <p> <span style="font-size:14px;">基本存款賬戶是存款人辦理日常轉(zhuǎn)賬結(jié)算和現(xiàn)金收付的賬戶，存款人的工資、獎(jiǎng)金等現(xiàn)金的支取，只能通過(guò)本賬戶辦理。在開(kāi)設(shè)的時(shí)候，需要注意的事項(xiàng)有：</span> </p> <p> <span style="font-size:14px;">1、一個(gè)企業(yè)只能開(kāi)一個(gè)基本存款賬戶，不能重復(fù)開(kāi)基本存款賬戶。已開(kāi)立基本存款賬戶的存款人，開(kāi)立、變更或撤銷其他三類賬戶，必須憑基本存款賬戶開(kāi)戶登記證辦理相關(guān)的手續(xù)，并在基本存款賬產(chǎn)開(kāi)戶登記證上進(jìn)行相應(yīng)登記。</span> </p> <p> <span style="font-size:14px;">2、應(yīng)在注冊(cè)地或住所地開(kāi)立銀行結(jié)算賬戶。符合規(guī)定可以在異地開(kāi)立銀行結(jié)算賬戶的除外。</span> </p> <p> <span style="font-size:14px;">3、開(kāi)立銀行結(jié)算賬戶的名稱應(yīng)與其提供的申請(qǐng)開(kāi)戶的證明文件的名稱全稱相一致。如果單位的名稱過(guò)長(zhǎng)，可使用規(guī)范化簡(jiǎn)稱，但必須與預(yù)留銀行的印章一致。</span> 按照稅收收入歸屬和征管管轄權(quán)限的不同，可分為**（收入）稅和地方（收入）稅。呈貢區(qū)專業(yè)財(cái)務(wù)咨詢多少錢</p><p style="text-indent:25px">一般納稅人發(fā)生超出稅務(wù)登記范圍業(yè)務(wù)，是自開(kāi)發(fā)票還是由稅務(wù)機(jī)關(guān)代替開(kāi)發(fā)票？昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司</p><p> <span style="font-size:14px;">如何辦理一般納稅人認(rèn)定手續(xù)？</span> </p> <p> <span style="font-size:14px;">用一證通登陸市國(guó)家稅務(wù)局網(wǎng)上辦稅服務(wù)廳，找到認(rèn)定管理內(nèi)的增值稅一般納稅人登記，提交申請(qǐng)并等待受理結(jié)果。受理完成后打印出帶稅務(wù)所公章的回執(zhí)，即為認(rèn)定成功。</span> </p> <p> <span style="font-size:14px;">九、認(rèn)定為一般納稅人后需要注意什么?</span> </p> <p> <span style="font-size:14px;">無(wú)發(fā)票，無(wú)稅控：在網(wǎng)廳申請(qǐng)?jiān)鲋刀惏l(fā)票票種;聯(lián)系稅控服務(wù)商購(gòu)買稅控設(shè)備。</span> </p> <p> <span style="font-size:14px;">有通用機(jī)打票種：在系統(tǒng)中作廢剩余通用機(jī)打票后，到辦稅服務(wù)廳注銷通用機(jī)打票票種。申請(qǐng)?jiān)鲋刀惏l(fā)票票種;聯(lián)系稅控服務(wù)商購(gòu)買稅控設(shè)備。</span> </p> <p> <span style="font-size:14px;">有增值稅普通發(fā)票和稅控設(shè)備：請(qǐng)?jiān)诰W(wǎng)廳申請(qǐng)?jiān)鲋刀?*發(fā)票票種后，攜帶稅控設(shè)備到辦稅服務(wù)廳辦理變更寫盤。如不需要**發(fā)票，也需要辦理變更寫盤。</span> 昆明會(huì)計(jì)財(cái)務(wù)咨詢服務(wù)公司</p><p style="text-indent:25px">云南協(xié)恒企業(yè)管理有限公司是一家云南協(xié)恒企業(yè)管理有限公司致力于工商注冊(cè)，稅務(wù)申報(bào)，提供代理記賬，企業(yè)變更，注銷，年檢，各類工商稅務(wù)變更等一體化服務(wù)。公司在各個(gè)部門所有員工的同力合作下能夠快速、及時(shí)、準(zhǔn)確地為客戶提供賬務(wù)處理、匯算清繳、年度審計(jì)、稅收籌劃、工商指導(dǎo)等工作?，F(xiàn)已為云南眾多的企業(yè)解決了財(cái)稅問(wèn)題。的公司，是一家集研發(fā)、設(shè)計(jì)、生產(chǎn)和銷售為一體的專業(yè)化公司。公司自創(chuàng)立以來(lái)，投身于工商注冊(cè)，財(cái)務(wù)咨詢，資質(zhì)代辦，代理記賬，是商務(wù)服務(wù)的主力軍。云南協(xié)恒企業(yè)管理不斷開(kāi)拓創(chuàng)新，追求出色，以技術(shù)為先導(dǎo)，以產(chǎn)品為平臺(tái)，以應(yīng)用為重點(diǎn)，以服務(wù)為保證，不斷為客戶創(chuàng)造更高價(jià)值，提供更優(yōu)服務(wù)。云南協(xié)恒企業(yè)管理始終關(guān)注商務(wù)服務(wù)行業(yè)。滿足市場(chǎng)需求，提高產(chǎn)品價(jià)值，是我們前行的力量。</p></p><br /><p>文章來(lái)源地址: http://www.cdcfah.com/cp/2562172.html</p></div></div></div></div></div><div id="vnjxbp5" class="page-right twoColRt"><div id="fjhnt7d" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="b7zfd5r" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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