代表处注销

注销代表处对于企业来讲是一个很漫长和繁琐的事情，一般注销代表处需要6-12个月的时间，港沣国际咨询（北京）有限公司是一家集内、外资工商注册、代表处注册、注销于一体的专业代理机构，为企业提供专业、高效、便捷的一站式企业服务。团队会根据您公司实际情况，设计最佳方案，帮助您利益最大化。“港沣国际”在代表处的领域有诸多成功案例，为企业解决税务方面的疑难事情，为企业节省注销的时间，欢迎您拨打免费咨询热线：400-688-5261；

外资代表处注销流程：

The process for writing off Foreign Representative Office

1. 向北京市地方税务局涉外分局提出注销申请，取得地税注销税务登记证明；

Apply to Local Tax Bureau for writing off the registration of Local Tax Bureau and get the approval;

2. 向北京市国家税务局直属分局提出注销申请，取得注销税务登记通知书；

Apply to State Tax Bureau for writing off the registration of State Tax Bureau and get the approval;

3. 向北京市海关非贸物品监管中心提出注销申请，取得注销证明；

Apply to Local Tax Bureau for writing off the registration of Local Tax Bureau and get the approval;

4. 关闭开户银行工作；

Closing the Bank Account;

5. 向北京市工商行政管理局提出申请，取得注销证明；

Apply to Administration Bureau for Industry and Commerce of Beijing for writing off the Business License and get the approval;

6. 向北京市公安局提出申请，注销备案登记并上交公章，取得注销证明。

Apply to Public Security Bureau of Beijing for writing off the registration and get the approval;

一、 地方税务局注销申请(此项内容为工商局注销所必需条件)：

The application for writing off registration of Local Tax Bureau:

包括：代表机构代表的个人所得税注销申请

代表机构地税登记证注销登记申请

Including: IIT liquidation of Representative Person;

The application for writing off the registration of Local Tax Bureau;

所需资料:

The documents list:

1、 代表处出具撤消申请（代表处章，首代签字）

The application for writing off Representative Office (with the chop of Representative Office and the signature of Legal

Representative Person);

2、 总部出具代表处撤消申请（总经理或者董事签字，总部有公章请加盖公章，如果有授权人代签，需要授权书）

The application for writing off issued by Head Quarter (With the signature of General Manager or Directors, if it is signed

by authorizer, should provide the Authority Letter);

3、 总部出具首代离任证明（首代为外籍人士需要准备）

The certification of outgoing for Legal Representative Person issued by Hand Quarter;

4、 最近 3 年税收缴款书（复印件）税收缴款书包括：营业税、外籍个人所得税、中方个人所得税、车船使用牌照税、

城市房地产税；

The copy of tax payment receipts of last 3 years, including: business tax, IIT of foreign employees, IIT of local employees,

Vehicle and vessel usage license plate tax, urban real estate tax and so on;

5、 税务登记证正/副本（原件）、地税代码章

The original tax registration;

6、税务登记表（原件）

The original tax registration application form;

7、 营业税界定通知（原件）

The define the business tax notice;

8、 工商登记证（复印件）

Business License;

9、近三年的所有合同（复印件）（贴足印花税）

The copies of contract of last 3 years (Affixed with stamp duty);

10、 近三年审计报告（复印件）

The copy of last 3 years audit report;

11、 代表处注销前审计报告（原件，采用经费支出换算收入、据实申报的代表处需要提供）

The original liquidation audit report;

12、总部出具首席代表到任及离任的时间证明；

The verification for the period of accession and demission of Legal Representative Person;

13、 《纳税清算申请表》（由我们从税务机关领取，协助代表处填写后需签章）

The application of liquidation;

14、 《代表处注销情况登记表》（由我们从税务机关领取，协助代表处填写后需签章）

The application form of liquidation;

解决提示：如果代表处有外籍员工，需要先办理外籍个人所得税注销登记；需要提供的资料如下：

Please note: for the foreign employees, should to do the IIT liquidation for foreign employees first; the documents as

following:

二、- 首席代表需要提供：

The documents for the Legal Representative Person:

总机构出具的工资及离任证明原件及翻译件；

Leave prove and prove of salary which will be issued by Head Quarter;

It should include the following items:

1) 需要注明该人从何时开始任职，何时结束任职，在境内有无兼职（如果有兼职需要注明在何处任职，

同时兼北京代表处首席代表或代表），每月境内外总收入是多少（如每月不一样，需要提供每月收入的

明细情况），有无奖金（如有应注明每笔奖金的金额），个人所得税的税款负担方（如不注明默认为公

司负担）；

- The date of accession and demission, If have part time job, should to clarify where the part time job is.

- Monthly individual income of home and abroad, if have bonus, should list the total of amount of bonus for

each month or each year.

- To clarify who is the actual IIT taxpayer, staff or employer;

2) 在境内企业如有兼任职务的，需注明总机构是否发放工资，境内企业发放工资的金额，是否由境内企

业代扣代缴个人所得税；

If have the part time job in domestic, should to clarify who pay salary, whether have paid IIT;

3) 总机构出具的工资及离任证明需要由总经理或董事会成员签字并加盖公章；

The prove should be signed by general manager or directors and with the chop of Representative Office;

4) 由总机构提供 的证明需用总机构公文纸，文字需用总机构所在国母语或英语，由代表处出具中译文，

并注明“译文与原文一致”字样，并加盖代表处公章；

- It should be write in native language of the nation where the Head Quarter in or in English and be print with

the letter head of Head Quarter;

- The translation version should with the word in Chinese “译文与原文一致” and with the chop of

Representative Office;

5）离任年度及离任上一年度税收缴款书复印件；

The copy of receipts of IIT of last 3 years;

6）境外有职务，按天纳税的，需要提供护照完整复印件（包括空白页）；

A position outside borders, IIT tax by day, need to provide the copy of the whole passport.

7）离任月份按天计算纳税的，提供护照复印件或机票复印件；

IIT tax will calculate by day for current month of departure, should provide the copy of passport or air ticket.

8）税务机关要求提供的其他资料；

Other documents which Tax Bureau required.

三、一般代表需要提供：

The documents for the Representative Person:

1、代表处出具的离任证明；

Leave prove and certificate of salary which will be issued by Representative Office;

2、离任年度及离任上一年度税收缴款书复印件；

The copy of receipts of IIT of last 3 years;

3、境外有职务，按天纳税的，需要提供护照完整复印件（包括空白页）；

A position outside borders, IIT tax by day, need to provide the copy of the whole passport.

4、离任月份按天计算纳税的，提供护照复印件或机票复印件;

IIT tax by day for departure month, should provide the copy of passport or air ticket.

5、税务机关要求提供的其他资料；

Other documents which Tax Bureau required.

四、 国家税务局注销申请(此项内容为工商局注销所必需条件)：

The application for writing off registration of State Tax Bureau:

所需资料:

The documents list:

1、总部出具撤消申请（总经理或者董事签字，有公章盖公章）

The application for writing off issued by Head Quarter (With the signature of General Manager or Directors, if it is signed by

authorizer, should provide the Authority letter);

2、 代表处出具撤消申请（代表处章，首代签字）

The application for writing off Representative Office (with the chop of Representative Office and the signature of Legal

Representative Person);

3、 原批准单位注销批复复印件（抬头需要注明致北京市国家税务局涉外分局）

The approval of writing off;

4、 国税税务登记表

The original tax registration and registration form;

5、 纳税申报 IC 卡（如果有请交回）

The IC card for tax declaration;

6、 国税企业所得税征，免税界定通知书（原件）

The original define notice for enterprise income tax

7、前三年所得税缴款书（复印件，三套）

The copy of enterprise income tax payment receipts of last 3 years;

8、前三年汇算清缴结果通知书（原件）（当年未做汇算清缴需到税务机关办理）

The original of annual enterprise income tax filling of last 3 years;

9、 前三年审计报告（以前年度需复印件，当年未做汇算清缴需原件）

The copy of audit report of last 3 years;

10、 前三年所得税季度申报表( 当季度需到税务机关领取申报表后填写,盖章)

The original of quarter enterprise income tax filling of last 3 years;

11、 领一份年度申报表，填好，盖章（办汇算清缴用）

The annual enterprise income tax filling of the current year with the chop;

12、 前三年租房合同（复印件，办汇算清缴用）

The copy of office lease contract of last 3 years;

13、 注销、停业税务登记申请表

The registration form of writing off

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