Process: 1. Declare liquidation income to the tax authorities and pay enterprise income tax according to law; Second, you can go to the tax authorities for cancellation with the following information: 1, the original and photocopy of the national tax; 2. Annual settlement report; 3. Cancellation report; 4. Fill in the tax cancellation form (if there are unused invoices, cancel them first). After completing the tax cancellation procedures, you can go through the industrial and commercial cancellation.
Legal objectivity:
Article 55 of the Enterprise Income Tax Law of People's Republic of China (PRC), if an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the actual date of termination, handle the final settlement of the enterprise income tax for the current period with the tax authorities. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.