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Does company registration in Chongming Social Security have an impact on housing purchases?
Does company registration in Chongming Social Security have an impact on housing purchases?

time:2019-09-26 14:36:21

author:Service platform for SMEs

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Article 15, paragraph 2, of the Implementation Rules of the Tax Collection and Administration Law stipulates that if a taxpayer changes the tax registration authority due to the change of his domicile or place of business, he shall report the change to the original tax office before applying to the administrative department for Industry and commerce or other organs for change or cancellation of registration, or before the change of his domicile or place of business. Recording organs declare and cancel tax registration, and within 30 days declare to the local tax authorities for tax registration. Taxpayers who relocate production or business places shall first go to the competent tax authorities at the place where they relocate to contact the tax authorities at the place where they relocate. After investigation and verification by the tax authorities at the place where they relocate, they shall issue a Notice of Receiving Taxpayers and pass it on to the competent tax authorities of the original taxpayers.

After investigation, if the original tax authorities meet the conditions for continuing production and operation after relocation, they shall, within 15 days after the taxpayers have settled taxes, late fees, fines, paid invoices and other documents, go through the formalities for tax registration cancellation for the taxpayers in accordance with the Measures for Tax Registration Administration and the above requirements. Taxpayers should go to the Municipal Administrative Examination and Approval Center for tax registration. 2. Taxpayers need to go to the Immigration Bureau for refund and then to the Immigration Bureau for resale. 3. The Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Restructuring Business (hereinafter referred to as Fiscal and Tax [2009] 59) clearly stipulates that the change of enterprise legal form refers to a simple change in the name, domicile and organizational form of an enterprise, which falls within the scope of enterprise restructuring business. 。

However, if an enterprise involves not only the change of the legal form of the enterprise, but also the debt restructuring, equity acquisition, asset acquisition, merger and separation, the enterprise income tax shall be dealt with according to the relevant debt restructuring, equity acquisition, asset acquisition, merger and separation, instead of changing the equivalence as the legal form of the enterprise. Fiscal and Tax [2009] 59 stipulates that under normal circumstances, an enterprise shall be transformed from a legal person into a sole proprietorship enterprise, a partnership enterprise or other non-legal person organization, or the place of registration shall be transferred outside the territory of the People's Republic of China (including Hong Kong, Macao and Taiwan). It shall be regarded as an enterprise for liquidation and distribution, and the shareholders shall reinvest in the establishment of a new enterprise. Therefore, if there is a simple change in other legal forms, the enterprise can directly change the tax registration without liquidation.

(Enterprises need to pay attention to: The Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China (hereinafter referred to as the Implementation Rules of the Tax Collection and Administration Law) clearly stipulates in Article 15: "Taxpayers who change their domicile or business location and involve changing the tax registration authority shall apply to the administrative department for Industry and commerce or other organs." Please apply to the original tax registration authority for cancellation of tax registration before the change or cancellation of registration or before the change of domicile or business location, and within 30 days to the tax authorities in the relocation area for tax registration. Article 16 further stipulates that before cancelling the tax registration, the taxpayer shall settle the tax payable, late fees, fines, invoices, tax registration certificates and other tax documents with the tax authorities.

"The above provisions are reiterated in Articles 29 and 31 of the Measures for the Administration of Tax Registration (2003) (Decree No. 7 of the State Administration of Taxation).

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