企业准备注销前财务要做好哪些准备？
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="//q2.itc.cn/q_70/images01/20240606/4e8b00f0239f4cdfae33118bc21697af.jpeg" style="width: 50%; margin-bottom: 20px;"><span style="color: black;">钱力财税咨询</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> <span style="color: black;">近期</span><span style="color: black;">非常多</span>客户请<span style="color: black;">咱们</span><span style="color: black;">帮忙</span>注销<span style="color: black;">机构</span>，<span style="color: black;">机构</span>的账务其实并不<span style="color: black;">繁杂</span>，<span style="color: black;">由于</span><span style="color: black;">有些</span>报表数据的解释问题，在税务询问的时候卡住了，<span style="color: black;">引起</span>注销被搁置。<span style="color: black;">咱们</span>让客户<span style="color: black;">供给</span>近几年的财务报表和序时账，<span style="color: black;">经过</span>账务梳理和<span style="color: black;">相关</span><span style="color: black;">调节</span>，再次提交税务机关，并<span style="color: black;">按照</span><span style="color: black;">实质</span><span style="color: black;">状况</span>向<span style="color: black;">她们</span>做了清晰且<span style="color: black;">恰当</span>的解释说明，注销<span style="color: black;">亦</span>就顺利完<span style="color: black;">成为了</span>。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">大众</span>都<span style="color: black;">晓得</span>，在注销<span style="color: black;">机构</span>流程中，<span style="color: black;">首要</span>要完成税务注销，拿到税务机关出具的清税证明以后，<span style="color: black;">才可</span>办理工商注销。而在办理<span style="color: black;">机构</span>税务注销时，税务<span style="color: black;">分部</span><span style="color: black;">必定</span>会<span style="color: black;">需求</span><span style="color: black;">供给</span>近期<span style="color: black;">或</span>是近年的财务报表。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> <span style="color: black;">因此呢</span>，财务人员在准备税务注销的前3个月，<span style="color: black;">乃至</span>更早的时间就要提前做好税务清税规划。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">首要</span>，要确定<span style="color: black;">机构</span>大致的清算时间，并<span style="color: black;">这里</span>前期停止开票和交易；<span style="color: black;">倘若</span>公司前期经营是亏损的状态，<span style="color: black;">或</span>资产负债表上的未分配利润是负数，则<span style="color: black;">无</span>太大影响；<span style="color: black;">倘若</span>注销时，本年未分配利润是盈利，要先弥补以前年度亏损，弥补后<span style="color: black;">倘若</span>还有盈利，则要缴纳企业所得税。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">划重点</strong>：税务<span style="color: black;">分部</span><span style="color: black;">通常</span>比较关注的账务科目是：应收、应付、其他应收付、存货、固定资产、<span style="color: black;">长时间</span>股权投资等</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">下面是<span style="color: black;">有些</span>账务的处理<span style="color: black;">办法</span>：</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1. 应收账款：<span style="color: black;">首要</span><span style="color: black;">经过</span>正常的业务模式处理，收回往来款；<span style="color: black;">倘若</span>遇到<span style="color: black;">没法</span>收回的款项可直接计入坏账损失，<span style="color: black;">或</span><span style="color: black;">经过</span>三方协议<span style="color: black;">拜托</span>收款。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2. 应付账款：<span style="color: black;">一样</span><span style="color: black;">能够</span>先用正常业务来支付货款，如无需支付的应付款，转入营业外收入，<span style="color: black;">或</span><span style="color: black;">经过</span>三方协议委<span style="color: black;">委托</span>款等。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">3. 其他应付款：应付的未付款项，在注销前如无需支付的应付款要转入营业外收入，<span style="color: black;">或</span><span style="color: black;">经过</span>三方协议进行委<span style="color: black;">委托</span>款等；<span style="color: black;">倘若</span>是股东个人从<span style="color: black;">机构</span>借款，这些款项又<span style="color: black;">无</span>用于<span style="color: black;">机构</span>经营，超过一个年度又不进行归还，<span style="color: black;">那样</span>这笔借款就会被视为<span style="color: black;">机构</span>分红，股东个人<span style="color: black;">必须</span>缴纳20%的个人所得税。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">4. 存货、固定资产：<span style="color: black;">能够</span>专卖给第三方，<span style="color: black;">或</span>报废处理，计入资产损失。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">5. <span style="color: black;">长时间</span>股权投资：可股权转让，提前进行股东变更。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 最后需<span style="color: black;">重视</span>，注销<span style="color: black;">机构</span>时账目<span style="color: black;">必须</span><span style="color: black;">调节</span>，近期资产负债表最好只<span style="color: black;">保存</span>货币资金和所有者权益。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 总之，在新《<span style="color: black;">机构</span>法》下，<span style="color: black;">机构</span>注销并不<span style="color: black;">寓意</span>着“万事大吉”，在<span style="color: black;">机构</span>注销前后，仍<span style="color: black;">必须</span><span style="color: black;">警觉</span>可能<span style="color: black;">出现</span>的法税<span style="color: black;">危害</span>，<span style="color: black;">按照</span><span style="color: black;">自己</span><span style="color: black;">状况</span>进行应对。<span style="color: black;">必须</span><span style="color: black;">机构</span>做好充分的准备，<span style="color: black;">有效</span>而安全的处理账务，<span style="color: black;">保准</span><span style="color: black;">机构</span>业务的完整性和清晰性。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">倘若</span>在注销过程中，经账务处理后<span style="color: black;">触及</span>到比较多的补税（<span style="color: black;">通常</span>是未分配利润补缴个税），欢迎与钱老师交流。<a style="color: black;"><span style="color: black;">返回<span style="color: black;">外链论坛：www.fok120.com</span>，查看<span style="color: black;">更加多</span></span></a></p>
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