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      当前位置:首页 > 公司注销 > 符合哪些条件的纳税人在办理税务注销时可以享受即办服务?

      符合哪些条件的纳税人在办理税务注销时可以享受即办服务?

      • 作者:深圳公司注册
      • 时间:2019-05-15 14:06:54

      根据《国家税务总局关于进一步优化办理企业税务注销程序的通知》(税总发〔2018〕149号)规定:对向市场监管部门申请一般注销的纳税人,税务机关在为其办理税务注销时,进一步落实限时办结规定。对未处于税务检查状态、无欠税(滞纳金)及罚款、已缴销增值税专用发票及税控专用设备,且符合下列情形之一的纳税人,优化即时办结服务,采取“承诺制”容缺办理,即:纳税人在办理税务注销时,若资料不齐,可在其作出承诺后,税务机关即时出具清税文书。

      (一)纳税信用级别为A级和B级的纳税人;

       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



      (二)控股母公司纳税信用级别为A级的M级纳税人;

      (三)省级人民政府引进人才或经省级以上行业协会等机构认定的行业领军人才等创办的企业;

      (四)未纳入纳税信用级别评价的定期定额个体工商户;

      (五)未达到增值税纳税起征点的纳税人。

      纳税人应按承诺的时限补齐资料并办结相关事项。若未履行承诺的,税务机关将对其法定代表人、财务负责人纳入纳税信用D级管理。


      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

      ? 2016 深圳市潮鼎盛企业管理有限公司 版权所有    粤ICP备10209761号
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