If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual termination, handle the final settlement of 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.
At present, some enterprises need to cancel, which is still in line with the simple cancellation process stipulated by the state. This simple cancellation actually involves industrial and commercial cancellation and tax cancellation. Generally, it takes 45 days to submit information online and publicize it. After cancellation, you must remember to make the final settlement and report it to the tax bureau.
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