1, "book value (1)" column: the amount of book value of assets on the liquidation start date determined by the taxpayer according to the national unified accounting system.
2. Column of "Tax Basis (II)": Fill in the tax basis amount of each asset on the liquidation start date determined by the taxpayer according to the provisions of the tax law, that is, the balance after deducting depreciation, amortization and reserve from the tax basis determined when acquiring the asset. Before the liquidation start date of the tax year, according to the tax laws and regulations.
3. "Realizable value or transaction price (3)" column: the amount of realizable value or transaction price of each asset in the taxpayer's liquidation process.
4. Column of "Profit and Loss on Asset Disposal (4)": report the realizable value or transaction price of the taxpayer's assets minus its tax basis balance. Equal to the column "realizable value or transaction price (3)"-"tax basis (2)".
Two. Debt settlement profit and loss statement
1, "book value (1)" column: the amount of book value of various liabilities determined by the taxpayer on the liquidation commencement date according to the provisions of the national unified accounting system.
2. "Tax Basis (II)" column: fill in the tax basis amount of various liabilities on the liquidation start date determined by the taxpayer according to the provisions of the tax law, that is, the balance after deducting the book value of the liabilities from the amount deducted according to the provisions of the tax law when calculating the taxable income in the future.
3 "Liquidation amount (3)" column: fill in the liquidation amount of taxpayers' liabilities at the time of liquidation.
4 "Debt settlement profit and loss (4)" column: report the balance of the taxpayer's debt tax basis minus the settlement amount. It is equal to the column of "Tax Basis (2)"-"Settlement Amount (3)".
Three. List of calculation and distribution of surplus property
1, line 1 "Realizable value or transaction price of assets": fill in the realizable value or transaction price amount of all taxpayers' assets. It is equal to the total amount in column 3 "Realizable value or transaction price (III)" and line 32 of the asset disposal profit and loss schedule.
Lines 2, 2 to 8 should be filled in according to the actual situation.
3, ninth "other debts", fill in other debts paid by taxpayers in the liquidation process. Generally, it is equal to the amount of "liquidation amount (3)" in column 3 and "total" in line 23 of the Debt Liquidation Profit and Loss Schedule.
Four, People's Republic of China (PRC) enterprise liquidation income tax return (main table)
1 and 1 columns shall be filled with "gains or losses from asset disposal", and the amount of gains or losses from asset disposal after deducting tax basis from all taxpayers' assets shall be confirmed according to the realizable value or transaction price. It is equal to "Total" in line 32 of column 4 "Asset disposal gains and losses (IV)" in the Schedule of Asset Disposal Gains and Losses.
2. Line 2 "Debt settlement gains and losses": report the debt settlement income or loss amount confirmed by deducting the settlement amount from the liabilities of all taxpayers according to the tax basis. It is equal to "Total" in Line 23 of Column 4 "Debt Settlement Profit and Loss (4)" of Debt Settlement Profit and Loss Schedule.
3. Lines 3, 4, 5, 7, 8 and 9 shall be filled in according to the actual situation.
4. In line 10, fill in the accumulated losses that can be carried forward to make up for the previous five tax years.
According to the Notice on Issues Related to Enterprise Liquidation Income Tax (Guo [2009] No.684), when an enterprise is liquidated, the liquidation income and the income tax payable according to law shall be calculated with the whole liquidation period as a tax year; The liquidation period refers to the period from the date of termination of the actual production and operation of the company to the date of liquidation.