Legal analysis: need. Article 55 of the Enterprise Income Tax Law of the People's Republic of China (Decree No.63 of the President of the People's Republic of China) stipulates: "If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual business termination, handle the final settlement and payment of the enterprise income tax for the current period with the tax authorities. An enterprise shall, before going through the cancellation of registration, declare its liquidation income to the tax authorities and pay enterprise income tax according to law. "

Legal basis: Enterprise Income Tax Law of the People's Republic of China Article 55 If an enterprise terminates its business activities in the middle of a year, it shall, within 60 days from the date of actual business termination, settle and pay the enterprise income tax for the current period with the tax authorities. An enterprise shall, before going through the cancellation of registration, declare its liquidation income to the tax authorities and pay enterprise income tax according to law.