The liquidation filing date shall be filled in according to the liquidation end time of the actual liquidation period of the enterprise. The enterprise shall, within 0/5 days from the date of liquidation, submit the enterprise liquidation income tax return to the competent tax authorities to settle the tax.
The duration of the liquidation start date and the liquidation end date is 180 days, but it can be extended according to the circumstances, and the extension shall not exceed 90 days at most. The special liquidation period for foreign-invested enterprises is 270 days, and it can be extended for another 90 days according to the circumstances.
When an enterprise is in liquidation, it needs to liquidate its property status, which is calculated from the liquidation start date, including monetary assets, physical assets and other assets. The starting date here is the base date of liquidation. It is necessary to take the establishment date of the liquidation group as the liquidation base date. Liquidation is a procedure, including calculation and verification, to end the existing legal relationship, dispose of its remaining property and make it disappear. Liquidation is a legal procedure, and when an association is cancelled, it must be liquidated. The act of terminating itself without liquidation has no legal effect and is not protected by law.
Liquidation generally has three explanations: it refers to the calculation of accounts receivable and payable in the relationship between money and funds caused by certain economic behavior; Refers to the sum of the actions of the company to end its business activities, calculate the debts that should be recovered and dispose of the distributed property; Offset of balance payable in interbank transactions. The liquidation group shall be established within/0/5 days from the date when the resolution is passed by the shareholders' meeting. The date when the liquidation group is established is the date when the actual operation is terminated, and the day after the establishment date of the liquidation group is the date when the liquidation is started. The date of establishment of the liquidation group shall be decided by the shareholders' meeting.
The liquidation end date should be the date when the liquidation is completed. Generally, the liquidation end date does not exist from the liquidation filing date. If it is completed on the same day and there is no other potential debt risk, it can be filed on the same day. That is, the filing date of liquidation and the end date of liquidation can be filled in on the same day, and it is only necessary to declare tax within 15 days from the end date of liquidation. Liquidation is a procedure to terminate all legal relations of a dissolved company and dispose of the company's remaining property. Except for the dissolution of the company due to merger or division, which does not need liquidation, and the bankruptcy liquidation procedure is applicable due to bankruptcy, the company dissolved for other reasons shall be liquidated in accordance with the law.
legal ground
Company Law of the People's Republic of China
Article 186 The liquidation group shall notify creditors within 10 days from the date of its establishment and make an announcement in a newspaper within 60 days. Creditors shall declare their creditor's rights to the liquidation group within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if they have not received the notice.