The date of liquidation declaration shall be filled in according to the liquidation end time of the actual liquidation period of the enterprise. An enterprise shall, within 0/5 days from the date of liquidation, submit an enterprise liquidation income tax return to the competent tax authorities to settle the tax.
The term of the liquidation start date and end date is 180 days, but it can be extended according to the situation, and the maximum time is not more than 90 days. The special liquidation period of foreign-invested enterprises is 270 days, which can be extended for another 90 days according to the situation.
When an enterprise is liquidated, it is necessary to liquidate its property status, which includes monetary assets, physical assets and other assets from the date of liquidation. The start date here is the base date of liquidation. It is necessary to take the establishment date of the liquidation group as the liquidation base date. Liquidation is a procedure, including calculation and verification, to end the existing legal relationship, dispose of its remaining property and make it disappear. Liquidation is a legal procedure. When an association is cancelled, it must be liquidated. An act that terminates itself without liquidation has no legal effect and is not protected by law.
Liquidation generally has three explanations: it refers to the calculation of accounts receivable and accounts payable in the monetary fund relationship caused by some economic behavior; Refers to the sum of the company's actions of ending its business activities, calculating the debts that should be recovered and disposing of the property; Offset of balance payable in inter-bank transactions. The liquidation group shall be established within 65,438+05 days from the date when the resolution is passed by the shareholders' meeting. The date of establishment of the liquidation group is the date of actual operation termination, and the day after the establishment of the liquidation group is the date of liquidation commencement. The date of establishment of the liquidation group shall be decided by the shareholders' meeting.
The liquidation end date shall be the date when liquidation is completed. Generally speaking, the liquidation end date does not exist from the liquidation application date. If it is completed on the same day and there are no other potential debt risks, it can be filed on the same day. That is, the liquidation declaration date and the liquidation end date can be filled in on the same day, and it is only necessary to declare and pay taxes within 15 days from the liquidation end date. Liquidation is the procedure to terminate all legal relations of dissolution of the company and dispose of the remaining property of the company. Except that the company dissolved due to merger or division does not need liquidation, and the bankruptcy liquidation procedure is applicable due to bankruptcy, the company dissolved for other reasons shall be liquidated according to law.
legal ground
Company Law of the People's Republic of China
Article 186 The liquidation group shall notify creditors within 10 days from the date of its establishment and make an announcement in a newspaper within 60 days. Creditors shall, within 30 days from the date of receiving the notice, and within 45 days from the date of announcement if they have not received the notice, declare their claims to the liquidation group.