On November 8, 2024, two financial statements were submitted on the same day.
Cumulative net profit did not change, yet the enterprise's net assets went from RMB 6.6663 million to -RMB 2,675.12. The difference is not a decimal point, but the remaining assets on the entire company's books.
Statement item
Third-quarter statement
Fourth-quarter statement
Cumulative net profit
RMB 110,800
RMB 110,800
Enterprise net assets
RMB 6.6663 million
-RMB 2,675.12
Profits were intact and no money was spent, so how could more than ¥6 million in net assets disappear in a single day?
The deregistration application was first "tripped up" by two financial statements
When Henan Jiaxuan Trading Co., Ltd. was handling its tax deregistration, this contrast appeared in its statement data. The tax authorities kept looking back and found that the enterprise had been continuously profitable from 2022 to 2024, yet suddenly turned into negative assets at deregistration, which did not match its previous operating status.
The investigation then turned to Qinyang Lida Accounting Services Co., Ltd., which was entrusted with handling the deregistration.
Timeline
October 2024
The enterprise entrusted a tax-related intermediary to handle deregistration
November 8, 2024
Two periods of financial statements were submitted on the same day, and net assets fell from 6.6663 million yuan to -2,675.12 yuan
November 2025
The intermediary had 20,000 yuan of illegal gains confiscated and was fined 666,600 yuan
June 18, 2026
The State Taxation Administration publicly announced the case
Visual illustration: the asset contrast of the same enterprise before and after deregistration (not the statements involved in the case)
A 20,000 yuan agency fee did not buy normal services
Fund flow records showed that the father of the enterprise's legal representative paid 20,000 yuan in "agency deregistration service fees" to the intermediary's actual controller. After further checking the account books and filing materials, tax officials gradually clarified the operating path: the intermediary improperly recognized a loss of monetary assets and falsely filled out financial statements, tax returns and enterprise liquidation schedules to complete the deregistration filing.
The missing assets did not therefore lose their tax significance.
Upon investigation, the above operations caused the enterprise, when distributing property in deregistration liquidation, to fail to withhold and remit 1.3332 million yuan of individual income tax for investors in accordance with the law. The relevant tax was recovered; in addition to being penalized, the intermediary and its actual controller were listed as discredited entities in tax-related services.
Canceling licenses does not mean pressing delete on assets
Enterprise liquidation must answer: after assets are realized, expenses are paid, taxes are settled and debts are repaid, what remains; and how that remaining property is distributed to investors.
Document Cai Shui [2009] No. 60 clearly states that, among the remaining assets obtained by shareholders of a liquidated enterprise, the portion equivalent to accumulated undistributed profits and accumulated surplus reserves calculated according to shareholding ratio shall be recognized as dividend income and subject to individual income tax in accordance with the law.
Therefore, suddenly recording monetary funds as a loss before deregistration does not make the distribution matter disappear naturally. Bank balances, asset disposals, liquidation filings and the property actually obtained by shareholders must ultimately still match.
Before signing, review the final set of accounts
Operator self-check
□
Whether bank deposits, receivables, inventory and fixed assets have been genuinely disposed of
□
Whether asset losses have a factual basis, approval process and valid evidence
□
Whether the deregistration return can be continuously reconciled with the final period financial statements
□
How the remaining property after liquidation is distributed, and who calculates and files the relevant taxes
□
Whether the enterprise's person in charge has confirmed each form submitted by the intermediary item by item
"Turnkey deregistration" can outsource the process, but not the responsibility. Especially when faced with claims such as "write off the assets first" or "guaranteed tax-free exit," it is best to stop on the spot and recheck the statements and bank accounts.
Source basis: relevant tax case notice released by the State Taxation Administration on June 18, 2026.
This article is compiled from publicly available tax case notices and is intended only as a general risk alert; the specific handling of liquidation and shareholder distribution should be based on current policies and the company's actual materials.