There are several ways to deal with the tax cancellation of inventory.

There are several ways to deal with the tax cancellation of inventory.

General taxpayer's inventory handling method when an enterprise cancels. When the general taxpayer cancels the tax registration, if the output tax of the enterprise is greater than the input tax, and the enterprise still has the inventory balance after paying the value-added tax according to the relevant policies and regulations of enterprise cancellation, it should calculate the inventory balance according to the applicable tax rate of the inventory to pay the tax deduction, because the input tax of the inventory has been deducted at the initial purchase, which reduces the current taxable amount. As the inventory in this period has withdrawn from the business activities of the enterprise, the withholding input tax should be adjusted.

The enterprise was cancelled according to law, and the qualification of general VAT taxpayer was cancelled, indicating that the enterprise will no longer exist. At this time, we should pay attention to how the enterprise handles all assets, including inventory. If it is distributed to shareholders or investors, it will be regarded as sales. If it is given to others for free, it should be regarded as sales; If it is useless, abandoned or lost, it should be regarded as an abnormal loss, and the input tax should be transferred out of the tax.

How to cancel the company?

When a company declares bankruptcy or is acquired by other companies.

Or because some business operations are not standardized and ordered to close according to law, you can apply for cancellation.

Companies that are abnormally cancelled will be blacklisted. Those who seriously violate the law, or fail to operate for more than six months in a row, or are listed as "serious illegal and untrustworthy enterprises" because they have not submitted their annual reports for three consecutive years, will be included in the industrial and commercial blacklist. As a legal representative, you cannot be a boss for three years.

Companies that have entered the tax blacklist, those that do not operate or file tax returns, those that have not been cancelled normally, and those that have "major tax violations" will all enter the blacklist of the tax authorities.

Prohibit high consumption, including not flying and high-speed rail, and even restrict exit.

If you can't buy social security, in fact, not only legal persons can't buy social security, but even loans and immigrants can't apply, and even children will be restricted from staying abroad.

If you go to the tax bureau, you need to apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of termination of the company.

Cancel the publication in the newspaper and publish it in the newspaper approved by the local industrial and commercial bureau. Only domestic enterprises are required to publish it once, and foreign-funded enterprises need to publish it three times.

If there is no objection within 45 days after the cancellation of the business license by the industrial and commercial bureau, the business license can be cancelled at the industrial and commercial bureau and the bank account in the bank can be cancelled.

Well, that's enough about how to deal with the write-off tax on inventory. General taxpayers and small-scale taxpayers handle inventory write-off differently. In short, it is necessary to pay the overdue fine and adjust the tax adjustment. Do you have any questions? There are professional teachers on this website who can answer your questions. Welcome attention.