注(zhu)(zhu)(zhu)銷(xiao)(xiao)公(gong)(gong)司(si)(si)要(yao)保留營(ying)業(ye)(ye)執(zhi)照暫(zan)時停業(ye)(ye)可以(yi)(yi)，不(bu)可以(yi)(yi)，企業(ye)(ye)不(bu)正(zheng)(zheng)常(chang)(chang)注(zhu)(zhu)(zhu)銷(xiao)(xiao)，在第(di)二年(nian)不(bu)進行(xing)年(nian)檢，視(shi)為自動(dong)(dong)(dong)注(zhu)(zhu)(zhu)銷(xiao)(xiao)。企業(ye)(ye)法(fa)(fa)定(ding)(ding)(ding)代表人被(bei)(bei)吊銷(xiao)(xiao)，股東會(hui)被(bei)(bei)工(gong)(gong)(gong)(gong)(gong)商(shang)局列入黑名單(dan)，3年(nian)內不(bu)能(neng)用(yong)自己的(de)(de)(de)(de)(de)(de)名字再注(zhu)(zhu)(zhu)冊公(gong)(gong)司(si)(si)，個人信用(yong)記(ji)(ji)錄不(bu)佳將維持7年(nian)，并被(bei)(bei)罰(fa)款(kuan)(kuan)(kuan)。企業(ye)(ye)應在注(zhu)(zhu)(zhu)銷(xiao)(xiao)后由稅(shui)(shui)(shui)(shui)務(wu)(wu)部門對其進行(xing)清算，繳納稅(shui)(shui)(shui)(shui)款(kuan)(kuan)(kuan)，處(chu)理(li)(li)完涉(she)稅(shui)(shui)(shui)(shui)事項，注(zhu)(zhu)(zhu)銷(xiao)(xiao)稅(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)(deng)記(ji)(ji)證(zheng)，然后由稅(shui)(shui)(shui)(shui)務(wu)(wu)部門出具(ju)注(zhu)(zhu)(zhu)銷(xiao)(xiao)證(zheng)明書到工(gong)(gong)(gong)(gong)(gong)商(shang)部門辦理(li)(li)注(zhu)(zhu)(zhu)銷(xiao)(xiao)手續(xu)(xu)。假如(ru)只注(zhu)(zhu)(zhu)銷(xiao)(xiao)稅(shui)(shui)(shui)(shui)務(wu)(wu)，沒有(you)(you)注(zhu)(zhu)(zhu)銷(xiao)(xiao)工(gong)(gong)(gong)(gong)(gong)商(shang)執(zhi)照，那(nei)么您的(de)(de)(de)(de)(de)(de)企業(ye)(ye)就屬于證(zheng)件不(bu)全，還(huan)有(you)(you)偷稅(shui)(shui)(shui)(shui)嫌疑(yi)，是違法(fa)(fa)行(xing)為。經工(gong)(gong)(gong)(gong)(gong)商(shang)行(xing)政管理(li)(li)機(ji)(ji)關(guan)(guan)(guan)(guan)辦理(li)(li)變更登(deng)(deng)記(ji)(ji)手續(xu)(xu)的(de)(de)(de)(de)(de)(de)，自工(gong)(gong)(gong)(gong)(gong)商(shang)行(xing)政管理(li)(li)機(ji)(ji)關(guan)(guan)(guan)(guan)辦理(li)(li)變更登(deng)(deng)記(ji)(ji)當(dang)天(tian)起三(san)十天(tian)內，或者(zhe)(zhe)(zhe)(zhe)(zhe)是向工(gong)(gong)(gong)(gong)(gong)商(shang)行(xing)政管理(li)(li)機(ji)(ji)關(guan)(guan)(guan)(guan)申請注(zhu)(zhu)(zhu)銷(xiao)(xiao)登(deng)(deng)記(ji)(ji)前，向稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)(guan)申報(bao)。未(wei)辦理(li)(li)稅(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)(deng)記(ji)(ji)的(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)(shui)人，由稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)關(guan)(guan)(guan)(guan)責令限期(qi)改正(zheng)(zheng)；逾期(qi)不(bu)注(zhu)(zhu)(zhu)銷(xiao)(xiao)的(de)(de)(de)(de)(de)(de)，按(an)吊銷(xiao)(xiao)處(chu)理(li)(li)。如(ru)您要(yao)暫(zan)時停業(ye)(ye)，則停業(ye)(ye)前15天(tian)到稅(shui)(shui)(shui)(shui)務(wu)(wu)總局辦理(li)(li)停業(ye)(ye)登(deng)(deng)記(ji)(ji)手續(xu)(xu)；公(gong)(gong)司(si)(si)停業(ye)(ye)并不(bu)等于公(gong)(gong)司(si)(si)注(zhu)(zhu)(zhu)銷(xiao)(xiao)，但如(ru)果(guo)公(gong)(gong)司(si)(si)開業(ye)(ye)后自行(xing)停業(ye)(ye)連續(xu)(xu)6個月(yue)的(de)(de)(de)(de)(de)(de)，或者(zhe)(zhe)(zhe)(zhe)(zhe)是成立后無正(zheng)(zheng)當(dang)理(li)(li)由未(wei)滿6個月(yue)的(de)(de)(de)(de)(de)(de)，公(gong)(gong)司(si)(si)登(deng)(deng)記(ji)(ji)機(ji)(ji)關(guan)(guan)(guan)(guan)將吊銷(xiao)(xiao)營(ying)業(ye)(ye)執(zhi)照。關(guan)(guan)(guan)(guan)閉后的(de)(de)(de)(de)(de)(de)相關(guan)(guan)(guan)(guan)勞(lao)(lao)工(gong)(gong)(gong)(gong)(gong)問(wen)題(ti)：一(yi)(yi)(yi)、可能(neng)解除合(he)同或裁(cai)(cai)員(yuan)。停止營(ying)業(ye)(ye)時，對于不(bu)能(neng)與員(yuan)工(gong)(gong)(gong)(gong)(gong)協商(shang)一(yi)(yi)(yi)致解除勞(lao)(lao)動(dong)(dong)(dong)合(he)同的(de)(de)(de)(de)(de)(de)，根據《勞(lao)(lao)動(dong)(dong)(dong)合(he)同法(fa)(fa)》第(di)四十條第(di)一(yi)(yi)(yi)款(kuan)(kuan)(kuan)第(di)(三(san))款(kuan)(kuan)(kuan)，因(yin)客觀(guan)情況(kuang)(kuang)發生(sheng)重大變化而不(bu)能(neng)履行(xing)勞(lao)(lao)動(dong)(dong)(dong)合(he)同內容的(de)(de)(de)(de)(de)(de)，公(gong)(gong)司(si)(si)可以(yi)(yi)按(an)程序(xu)(xu)單(dan)方解除勞(lao)(lao)動(dong)(dong)(dong)合(he)同，或者(zhe)(zhe)(zhe)(zhe)(zhe)根據規(gui)(gui)定(ding)(ding)(ding)，以(yi)(yi)生(sheng)產經營(ying)出現嚴重困(kun)難為由，按(an)程序(xu)(xu)進行(xing)裁(cai)(cai)員(yuan)。其次，按(an)慣(guan)例支(zhi)(zhi)(zhi)付工(gong)(gong)(gong)(gong)(gong)人工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)。根據相關(guan)(guan)(guan)(guan)規(gui)(gui)定(ding)(ding)(ding)“非因(yin)勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)原因(yin)造成單(dan)位停工(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)、或者(zhe)(zhe)(zhe)(zhe)(zhe)是因(yin)為停產在一(yi)(yi)(yi)個工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)支(zhi)(zhi)(zhi)付周期(qi)內的(de)(de)(de)(de)(de)(de)，用(yong)人單(dan)位需要(yao)按(an)勞(lao)(lao)動(dong)(dong)(dong)合(he)同規(gui)(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)標(biao)準(zhun)支(zhi)(zhi)(zhi)付工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)。如(ru)果(guo)勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)提(ti)(ti)供(gong)(gong)了正(zheng)(zheng)常(chang)(chang)勞(lao)(lao)動(dong)(dong)(dong)，支(zhi)(zhi)(zhi)付給(gei)該勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)的(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)不(bu)能(neng)低(di)于當(dang)地最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)準(zhun)；如(ru)果(guo)該勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)沒有(you)(you)提(ti)(ti)供(gong)(gong)正(zheng)(zheng)常(chang)(chang)勞(lao)(lao)動(dong)(dong)(dong)，則按(an)照國(guo)家(jia)規(gui)(gui)定(ding)(ding)(ding)支(zhi)(zhi)(zhi)付給(gei)該勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)的(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)。關(guan)(guan)(guan)(guan)于“一(yi)(yi)(yi)次發薪周期(qi)”、“勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)不(bu)提(ti)(ti)供(gong)(gong)正(zheng)(zheng)常(chang)(chang)勞(lao)(lao)動(dong)(dong)(dong)”的(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)，目前尚無統一(yi)(yi)(yi)國(guo)家(jia)的(de)(de)(de)(de)(de)(de)明確規(gui)(gui)定(ding)(ding)(ding)，但也有(you)(you)一(yi)(yi)(yi)些地方專門規(gui)(gui)定(ding)(ding)(ding)。在實際(ji)工(gong)(gong)(gong)(gong)(gong)作中，結合(he)常(chang)(chang)見的(de)(de)(de)(de)(de)(de)月(yue)薪制和停產企業(ye)(ye)的(de)(de)(de)(de)(de)(de)實際(ji)情況(kuang)(kuang)，一(yi)(yi)(yi)次工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)支(zhi)(zhi)(zhi)付周期(qi)原則上應指一(yi)(yi)(yi)個月(yue)，對超過一(yi)(yi)(yi)個工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)支(zhi)(zhi)(zhi)付周期(qi)且未(wei)提(ti)(ti)供(gong)(gong)正(zheng)(zheng)常(chang)(chang)勞(lao)(lao)動(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)勞(lao)(lao)動(dong)(dong)(dong)者(zhe)(zhe)(zhe)(zhe)(zhe)，仍應按(an)當(dang)地最低(di)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)標(biao)準(zhun)的(de)(de)(de)(de)(de)(de)一(yi)(yi)(yi)定(ding)(ding)(ding)比(bi)例發放工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)。

三(san)是社(she)(she)保(bao)(bao)繳(jiao)費工(gong)作(zuo)要繼續進(jin)行。由于勞(lao)資關(guan)系仍然存在(zai)，而(er)且沒有被公(gong)司停(ting)(ting)(ting)(ting)業(ye)(ye)(ye)可以暫停(ting)(ting)(ting)(ting)繳(jiao)納(na)(na)(na)社(she)(she)會保(bao)(bao)險(xian)(xian)的(de)(de)例外情況，因此，該(gai)公(gong)司在(zai)關(guan)閉(bi)后(hou)仍應(ying)(ying)依法繼續繳(jiao)納(na)(na)(na)社(she)(she)會保(bao)(bao)險(xian)(xian)。作(zuo)為(wei)(wei)回應(ying)(ying)，相(xiang)關(guan)規定“非(fei)勞(lao)動(dong)者原因造成企業(ye)(ye)(ye)停(ting)(ting)(ting)(ting)工(gong)、停(ting)(ting)(ting)(ting)產(chan)、歇業(ye)(ye)(ye)時(shi)間超過一個(ge)工(gong)資支付周期(qi)(qi)(qi)，勞(lao)動(dong)者未提供正(zheng)常勞(lao)動(dong)的(de)(de)，基本生(sheng)活費標(biao)準為(wei)(wei)當地企業(ye)(ye)(ye)職工(gong)最低工(gong)資標(biao)準的(de)(de)80%，基本生(sheng)活費包括職工(gong)個(ge)人(ren)(ren)交(jiao)納(na)(na)(na)的(de)(de)養老保(bao)(bao)險(xian)(xian)、失(shi)業(ye)(ye)(ye)保(bao)(bao)險(xian)(xian)、醫(yi)療保(bao)(bao)險(xian)(xian)費等費用。所以，在(zai)實踐中，很多企業(ye)(ye)(ye)在(zai)倒閉(bi)后(hou)停(ting)(ting)(ting)(ting)止為(wei)(wei)員工(gong)購買社(she)(she)保(bao)(bao)是錯誤的(de)(de)。關(guan)停(ting)(ting)(ting)(ting)有關(guan)稅(shui)(shui)(shui)(shui)務(wu)問題(ti)：在(zai)公(gong)司暫停(ting)(ting)(ting)(ting)營業(ye)(ye)(ye)期(qi)(qi)(qi)間無業(ye)(ye)(ye)務(wu)發生(sheng)的(de)(de)是不用交(jiao)稅(shui)(shui)(shui)(shui)的(de)(de)，但(dan)稅(shui)(shui)(shui)(shui)務(wu)方(fang)面(mian)的(de)(de)納(na)(na)(na)稅(shui)(shui)(shui)(shui)申報是不能停(ting)(ting)(ting)(ting)止的(de)(de)，在(zai)停(ting)(ting)(ting)(ting)業(ye)(ye)(ye)期(qi)(qi)(qi)間，還是要正(zheng)常進(jin)行納(na)(na)(na)稅(shui)(shui)(shui)(shui)申報，即(ji)零(ling)申報。恢復處理(li)(li)1、納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)在(zai)規定期(qi)(qi)(qi)限內復業(ye)(ye)(ye)的(de)(de)，以批準停(ting)(ting)(ting)(ting)業(ye)(ye)(ye)期(qi)(qi)(qi)日為(wei)(wei)復業(ye)(ye)(ye)日；提前(qian)復業(ye)(ye)(ye)者，復業(ye)(ye)(ye)日為(wei)(wei)提前(qian)復業(ye)(ye)(ye)日。向(xiang)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)提交(jiao)已(yi)密封的(de)(de)稅(shui)(shui)(shui)(shui)務(wu)登(deng)記證。2、對(dui)停(ting)(ting)(ting)(ting)業(ye)(ye)(ye)期(qi)(qi)(qi)滿未申請(qing)延期(qi)(qi)(qi)復業(ye)(ye)(ye)的(de)(de)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)，主動(dong)進(jin)行復業(ye)(ye)(ye)處理(li)(li)，視為(wei)(wei)正(zheng)常營業(ye)(ye)(ye)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)管理(li)(li)。向(xiang)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)提交(jiao)已(yi)密封的(de)(de)稅(shui)(shui)(shui)(shui)務(wu)登(deng)記證。