风险点一点一些公司经营者知道开张前需办各种手续,而到了关张时,以为关门就完事了。其实不再经营并不意味着终止纳税义务,如果在向工商行政管理机关办理注销登记前,没有申报办理税务注销登记,将会受到最高1万元的处罚。案例说一说刘总从事服装制作已有几年,这两年因为金融危机,生意难以支撑,就将厂房转让给了他人,在报上刊登了解散声明,但没有办理税务注销登 Risk points A little bit of company managers know that they need to do all kinds of formalities before opening, and when they turn off, they think they have closed the door. In fact, no longer operating does not mean the termination of tax obligations, if the business administration before the cancellation of registration, did not apply for tax cancellation of registration, will be subject to up to 1 million penalty. Liu said the case has been engaged in garment production for several years, the past two years because of the financial crisis, difficult to sustain business, the plant will be transferred to others, published in the newspaper to dissolve the statement, but did not apply for tax deregistration