If the enterprise is in a loss state at the time of cancellation (the undistributed profit on the balance sheet is negative), it is not necessary to pay enterprise income tax and personal income tax; If you are in a profitable state at the time of cancellation, you can make up for it first.

If there is any profit after making up for the annual loss, enterprise income tax shall be paid first, and the rest shall be distributed to shareholders according to the proportion of capital contribution or the distribution proportion agreed in the articles of association.

Enterprises must withhold and pay personal income tax for shareholders when distributing dividends to shareholders. Enterprises should do a good job in accounting treatment and declare and pay personal income tax.