I want to pause operations for a while. How much does filing for suspension save?

Any company or invoice-issuing business must invoice as long as it has income. If you are sure you will pause for a while, filing for suspension eases some burdens:

1. Bookkeeping fee: no bimonthly VAT filing during suspension, saving that part of the fee (depends on each firm's pricing; our clients should confirm with their account manager).
2. VAT and corporate income tax: the "current period" VAT and "current year" corporate income tax must still be filed when applying; with no income after suspension, extended years generate no new tax.
3. Labor and health insurance: no one can be insured under the company during suspension; employees and the responsible person must withdraw and re-enroll through a union, district office, etc. The company stops paying premiums, and the responsible person's premiums under another status are usually cheaper than as an employer.
4. Registered address rent: suspension only pauses business; the company still exists and the registered address must continue to be rented. Without a storefront, consider relocating to a relative's home during suspension (house and land value tax stay at residential rates while suspended) to save rent.

Note: if the relative's home may be sold or a repurchase tax refund claimed, avoid registering the company there so the owner-occupied and repurchase benefits under the consolidated housing tax are not affected; check with a land administration agent first.