The distribution method of the company's liquidation surplus property is as follows:
1. Calculation of surplus property. Remaining property = total equity of liquidation balance sheet-liquidation expenses-expenses to be paid-liquidation balance sheet does not include liquidation gains and losses.
2. After the enterprise pays the necessary income tax according to law, the remaining property can be distributed among the enterprise investors. The distribution of surplus property should adopt different ways according to different situations.
3. After the distribution of surplus property, the financial treatment in liquidation is completed. The liquidation institution shall issue relevant reports and statements, and hire certified public accountants to audit the liquidation process of the enterprise and the corresponding reports and statements. They shall sign the audit report and submit it to the relevant institutions for confirmation together with the above liquidation report.
Legal basis: Article 186 of the Company Law of People's Republic of China (PRC) stipulates that the remaining property of a company after paying off its debts shall be distributed by a limited liability company according to the proportion of shareholders' capital contribution, and by a joint stock limited company according to the proportion of shares held by shareholders. During the liquidation period, the company shall survive, but shall not carry out business activities unrelated to liquidation. The company's property shall not be distributed to shareholders before it is paid off in accordance with the provisions of the preceding paragraph.