I. Liquidation
A financial liquidation and audit.
II. Tax Cancellation
1. The taxpayer needs to get an Application Form on Tax Affairs Cancellation from the related tax authority, and fill the form.
2. The taxpayer should send the form to the tax authority with following documents,
① Resolution of Board of Directors and other relevant documents;
② Tax affairs certificate of registry from the former tax authority and duplicate, invoice purchase book, unused invoice and other tax bills;
③ Other documents if required.
3. The former tax authority, within 30 days after receiving the above documents, should clear the taxpayer’s tax, fines, penalties, and return one copy of the application form to the taxpayer. If the taxpayer fails to clear the tax, fines, penalties in time, the former tax authority should deal with the case according to the law and regulations.
III. Customs Cancellation
1. Enterprise Cancellation Approval Form;
2. Customs Registration Certificate (original);
3. Written application (stating the reason for cancellation);
4. Registration book of bonded goods (not necessary if not applied before);
5. The commitment letter stating the enterprise has never employed specialist on customs declaration or has made the cancellation in Enterprises Management Division, Shanghai Customs;
6. Power of attorney;
7. Resolution of the Board of Directors or the shareholders.
IV. Cancellation at the Bank
1. Approval documents on foreign exchange account cancellation from SAFE; (go to SAFE first)
(Required documents: Foreign exchange registration certificate and IC card, original documents for account opening (both the bank page and the enterprise page), Check sheet (zero balance), public seal);
2. Public seal and payment seals;
3. Account cancellation application documents ( differs between banks);
4. Pertinent proof of enterprise cancellation (differs between banks)
V. Cancellation in Bureau of Industry and Commerce
1. Application form signed by Chief Representative;
2. Application letter signed by the chairman of the foreign enterprise’s board, general manager or other appropriate person;
3. Proof from tax authority;
4. Proof from Customs;
5. Other documents on clearance;
6. Proof of bank account cancellation.
7. Certificate of registry, Representative Certificate;
8. Company's official seal;
9. Power of attorney from foreign enterprise given to the agent, the business license of the agent.
Notice: ① For those enterprise belongs to the industry which is required to have a approval, the applicant should register at the administration of commerce and industry with an approval from the authority.
② If the documents are in English, the Chinese translation is required.
③ If the documents are signed by authorized representative, the power of attorney is required.
④ The original documents for the above-mentioned are required if they are not indicated as “copy”.
VI. Cancellation of Foreign Exchange Registration
1. Application Letter;
2. Resolution of Liquidation Committee;
3. Audit report on taxation clearance;
4. Approval documents on enterprise’s foreign exchange account opening (the page for enterprise and the page for the bank);
5. The check sheet from the bank on the clearance day of both the foreign exchange account and the RMB account;
6. Taxation cancellation certificate;
7. Annual audit report on foreign exchange of the previous year;
8. Foreign exchange registration certificate (original) and the IC card.
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