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    企的寶集團 > 財稅百科 > 個人獨資企業停業要辦什么手續

    個人獨資企業停業要辦什么手續

    發布者：曉猛 來源：企的寶財稅集團

    個人獨資企業停業應當向稅務機關提出停業登記，說明停業的理由、時間、停業前的納稅情況和發票的領、用、存情況，并如實填寫申請停業登記表。稅務機關經過審核(必要時可實地審查)，應當責成申請停業的納稅人結清稅款，辦理停業登記。

    《稅務登記管理辦法》第二十一條經核準停業在15日以上的納稅人，稅務機關應當相應調整已經核定的應納稅額。具體調整的時限或額度由省、自治區、直轄市稅務機關確定。

    第二十二條納稅人停業期間發生納稅義務，應當及時向主管稅務機關申報，依法補繳應納稅款。

    第二十三條納稅人應當于恢復生產、經營之前，向稅務機關提出復業登記申請，經確認后，辦理復業登記，領回或啟用稅務登記證件和發票領購薄及其領購的發票，納入正常管理。

    納稅人停業期滿不能及時恢復生產、經營的，應當在停業期滿前向稅務機關提出延長停業登記。

    個人獨資企業停業要辦什么手續

    提交給稅收籌劃總監

    辦理業務是我們服務的開始

    讓您無憂才是我們的宗旨！
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