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6个从事会计工作实用必备技能 - 北京代理记账

6个从事会计工作实用必备技能

2021-10-08上一篇 : |下一篇 :

今天,小编要给大家介绍6个步骤完成公司注销的方法,希望对大家会有帮助。

(1)公司内部作出解散决议。公司股东会作出公司解散的决议,决议一定要经代表超过三分之二表决权的股东通过。 股东会作出公司解散决议后15日成立清算组。清算开始之日起十日内,书面通知登记机关、税务部门、劳动部门和开户银行。

(2)前往工商局申请进行清算。第一,工商行政管理局领取《清算指南》、《清算报告书写格式》、《清算备案申请书》等表格,办理清算组备案;第二,局认可的报刊上刊登清算公告;第三,制作清算开始日的资产负债表以及财产清单。

(3)办理国税、地税完税证明。

(4)完成清算分配方案。第一,清算公告满三个月之后,制作清算结束日的资产负债表以及财产清单;第二,制作清算分配方案;第三,由清算组制作清算报告、清算期内收支报表和各种财务帐册,报股东确认。

(5)前往工商部门办理注销登记。公司法律人格的的成立以及注销都以登记为要件,完成清算程序之后,只有进行注销登记,公司的债权债务才会注销