Before cancellation, the company usually pays capital stamp tax, Book stamp tax, house rental tax, as well as various tax arrears and fines.
假如公司是普通征税人公司，还需求补交税务局核定交纳增值税，所得税。
If the company is a general taxpayer company, it also needs to pay VAT and income tax after the approval of the tax bureau.
下面我们详细看看需求补交的这几个税务。
Now let's look at these taxes that need to be paid in detail.
一、补交实收资本印花税：
1. Subsidizing capital stamp tax:
有小同伴们说，公司的注册资本还没有到位，这也要补交印花税吗？万事发小编通知你，是的，即是注册资本没到位，但是依照公司注销的规则，也是要补交印花税的。
Some small companions said that the company's registered capital has not yet been in place, which also need to pay stamp duty? Notify you that, yes, the registered capital is not in place, but according to the company's cancellation rules, it is also necessary to pay stamp duty.
二、补交账本印花税。
2. Payment of stamp duty on account books.
或许很多人还不晓得账本印花税是什么？
Maybe many people don't know what the book stamp tax is?
账本印花税是包括资金账簿和停业账簿，而停业账簿是属于财务账簿的，是一种反映消费运营活动的账册。而账本中的印花是要购置贴花贴在账本上的。
Account stamp tax includes capital account book and closed account book, which belongs to financial account book and reflects consumption and operation activities. And the printing in the books is to buy decals and stick them on the books.
三、补交房屋租赁税。
3. Subsidizing the rental tax of houses.
房屋租赁税是指公司的注册地址，需求向街道交纳的一种税务，普通房东去交纳的，假设房东没有交纳过房屋租赁税，那么就必需要到地税按租金的12%补交房屋租赁税。
Housing rental tax refers to the company's registered address, a kind of tax that needs to be paid to the street. Ordinary landlords pay it. Assuming that the landlord has not paid the rental tax, it is necessary to pay the rental tax at 12% of the rent.
四、后还需求补交各种欠税和各种罚款。
Fourthly, it is necessary to pay various taxes and fines in the end.
总之就是把公司之前欠下的各种税务，和各种需求罚的款项全部补交完成，制造好公司的清算报告，待股东会，人民法院等确认后，才干注销公司。
In a word, it is necessary to complete all kinds of taxes owed by the company before, and all kinds of fines for demand, and to make a good liquidation report of the company. Only after the confirmation of the shareholders'meeting and the people's court, can the company be cancelled.
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