At the time of cancellation, the enterprise income tax shall be settled. After the competent tax bureau has audited the accounts, it can apply for tax refund for the amount that needs to be paid back. After the tax refund is completed, you can cancel it.

However, if you want a tax refund, the process of handling the tax refund is relatively long, so if you don't care about the money, you can apply for cancellation directly without applying for a tax refund.