How to pay taxes when the company cancels?

Legal analysis: the liquidation before the cancellation of the company is to pay the paid-in capital stamp duty, account book stamp duty, house lease tax, and various taxes and fines owed. If the company is a general taxpayer company, it needs to pay the value-added tax and income tax approved by the tax bureau.

Legal basis: Article 16 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the contents of tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration with the administrative department for industry and commerce. Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services in China shall, within 15 days before the project is completed and leaves the country, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.