When applying for tax liquidation to the competent tax authorities, a qualified intermediary institution shall be entrusted to conduct a special financial audit, clean up the financial matters involved and issue an audit report. Items that need to be cleaned up include repayment of accounts received in advance, settlement of wages payable and payment of taxes payable. The rest only needs to settle the paid-in capital and undistributed profits, and the remaining monetary funds are the liquidation income of investors.
events after the balance sheet date
Refers to the favorable or unfavorable events that occur between the balance sheet date and the financial report approval date. The date when the financial report is approved for publication refers to the date when the board of directors or similar institutions approve the publication of the financial report. Events after the balance sheet date include adjustment events after the balance sheet date and non-adjustment events after the balance sheet date.
Adjustment after the balance sheet date refers to matters that provide new or further evidence for the existing situation on the balance sheet date. Non-adjusting events after the balance sheet date refer to events indicating events after the balance sheet date.