After the cancellation of the company, the individual tax cannot be changed. If the company distributes surplus property to shareholders after liquidation and repayment of the company's debts, the shareholders who obtain the property are required to pay personal income tax; If the company has no remaining property to distribute after liquidation and repayment of debts, it does not need to pay personal income tax.

Company cancellation:

The cancellation of a company is generally due to some phenomena that do not exist in the law of the company. For example, the registration authority later found that there was something wrong with the information when the company was registered. Cancellation is a legal withdrawal of administrative license and a reason for the cancellation of the company. A company is usually revoked because it violates relevant regulations or fails to fulfill its corresponding obligations, such as not having an annual report.

Cancellation is a punishment for the company, and it is also a reason for the cancellation of the company. The cancellation of the company can be active, such as the expiration of the license, or passive. For example, after the company is cancelled or cancelled, it should be liquidated and cancelled according to law.

There are internal and external reasons for the cancellation of a company, such as poor management of the company and sluggish market. External reasons, such as cancellation, cancellation, etc. The details are as follows: the shareholders or shareholders' meeting make a resolution to dissolve the company.

The company is declared bankrupt according to law; The company's articles of association stipulate that the business term will not be renewed upon expiration; Reasons for dissolution stipulated in the articles of association or laws appear; The company is dissolved due to merger or division; The company is forcibly dissolved according to law; After the company is revoked or revoked, it will be cancelled.