武漢公(gong)(gong)司(si)(si)注(zhu)銷(xiao)(xiao)時(shi)(shi)(shi)，若遇申(shen)報(bao)(bao)期(qi)。公(gong)(gong)司(si)(si)必須先正常抄稅(shui)(shui)(shui)、報(bao)(bao)稅(shui)(shui)(shui)，然后(hou)由辦(ban)稅(shui)(shui)(shui)服務(wu)(wu)廳(ting)對其IC卡(ka)進行“時(shi)(shi)(shi)鐘(zhong)修改授(shou)權(quan)”，公(gong)(gong)司(si)(si)進入開(kai)票系統將金稅(shui)(shui)(shui)卡(ka)時(shi)(shi)(shi)鐘(zhong)修改為次月(yue)的1日，執行“抄稅(shui)(shui)(shui)”，再(zai)到辦(ban)稅(shui)(shui)(shui)服務(wu)(wu)廳(ting)進行“注(zhu)銷(xiao)(xiao)防偽(wei)稅(shui)(shui)(shui)控資格(ge)報(bao)(bao)稅(shui)(shui)(shui)”。公(gong)(gong)司(si)(si)注(zhu)銷(xiao)(xiao)時(shi)(shi)(shi)，若遇非申(shen)報(bao)(bao)期(qi)，可免去“正常抄、報(bao)(bao)稅(shui)(shui)(shui)”環節(jie)，直接(jie)到辦(ban)稅(shui)(shui)(shui)服務(wu)(wu)廳(ting)進行IC卡(ka)“時(shi)(shi)(shi)鐘(zhong)修改授(shou)權(quan)”。以(yi)上流(liu)程結束，填寫〈增值稅(shui)(shui)(shui)一般納稅(shui)(shui)(shui)人資格(ge)注(zhu)銷(xiao)(xiao)表(biao)〉和(he)〈注(zhu)銷(xiao)(xiao)稅(shui)(shui)(shui)務(wu)(wu)登記審批表(biao)〉連同防偽(wei)稅(shui)(shui)(shui)控專業設備一起報(bao)(bao)主管(guan)稅(shui)(shui)(shui)務(wu)(wu)機(ji)關，然后(hou)進入公(gong)(gong)司(si)(si)注(zhu)銷(xiao)(xiao)流(liu)程。

一、武(wu)漢公司注銷流程(cheng)

1、登報

在公(gong)(gong)司清算期間即可登(deng)報(bao)(bao)(bao)公(gong)(gong)示，需(xu)(xu)要在當(dang)地工商局(ju)認可的(de)報(bao)(bao)(bao)紙(zhi)(zhi)進行(xing)登(deng)報(bao)(bao)(bao)，選擇報(bao)(bao)(bao)紙(zhi)(zhi)進行(xing)公(gong)(gong)示，注銷公(gong)(gong)告至少(shao)需(xu)(xu)要公(gong)(gong)示45天

2、注銷社保

 社保(bao)局會核查公司是否存在欠繳情況，通(tong)過(guo)后領取(qu)《社保(bao)注銷通(tong)知單》

3、注銷(xiao)國、地稅(shui)

自(zi)公司宣(xuan)告終止之日起15日內(nei)，公司需向原稅(shui)務登記(ji)機關(guan)申請辦理稅(shui)務注銷(xiao)（國地稅(shui)已合并，無先(xian)后之分(fen)）稅(shui)務局會核(he)查公司是否完稅(shui)。通(tong)(tong)過后領取(qu)《稅(shui)務注銷(xiao)通(tong)(tong)知單》

4、到工商局辦(ban)理公司(si)注銷(xiao)備案

登(deng)報公示45天后，可以去公司登(deng)記的(de)工(gong)商(shang)局辦(ban)理(li)公司注(zhu)(zhu)銷(xiao)(xiao)備案(an)，注(zhu)(zhu)銷(xiao)(xiao)公司營業執照，通過后領(ling)取工(gong)商(shang)局出具的(de)《準予注(zhu)(zhu)銷(xiao)(xiao)登(deng)記通知(zhi)書 》

5、注(zhu)銷銀行賬戶

到公(gong)司(si)開戶(hu)行注銷公(gong)司(si)的開戶(hu)許可證(zheng)和銀行基本戶(hu)等(deng)其他賬戶(hu)

6、注銷印章(zhang)

前往公(gong)司(si)印(yin)章(zhang)登記的公(gong)安(an)機關注銷掉公(gong)司(si)印(yin)章(zhang)的法(fa)(fa)律效應注：非公(gong)司(si)制公(gong)司(si)比如合伙(huo)公(gong)司(si)，辦理營業執照注銷時(shi)需要同(tong)時(shi)將印(yin)章(zhang)交予工商(shang)部門，而公(gong)司(si)制公(gong)司(si)注銷印(yin)章(zhang)是(shi)銷掉公(gong)司(si)印(yin)章(zhang)的法(fa)(fa)律效應，印(yin)章(zhang)可以自(zi)(zi)己保(bao)留或自(zi)(zi)行銷毀

二(er)、武漢(han)公司注銷條件

1、股東或股東會(hui)作出公(gong)司解散決議

2、公(gong)司依法(fa)宣告破(po)產

3、公司(si)章程(cheng)規定營業期限(xian)屆滿且不(bu)續

4、公司(si)章程(cheng)或(huo)法(fa)律規定的解散(san)事由出(chu)現(xian) 

5、公司因合并、分立解(jie)散

6、公司被依法強制解散

7、公司(si)吊銷(xiao)或撤銷(xiao)后轉注銷(xiao)