First, the relationship between enterprise closure and tax declaration

The closure of an enterprise refers to the state that the enterprise stops its business activities for various reasons, but has not cancelled its registration and still retains its legal personality. In this case, although the enterprise has suspended its operations, its tax liability has not been exempted. According to the provisions of China's tax law, enterprises need to file tax returns in accordance with the prescribed time limit and procedures, regardless of whether they actually operate.

Second, the necessity of tax declaration

Tax declaration is an important link for enterprises to fulfill their tax obligations. Even if the enterprise is out of business, it still needs to make tax declaration in accordance with the regulations, so that the tax authorities can understand the financial situation and tax payment of the enterprise. In addition, timely and accurate declaration of tax information is also an important measure for enterprises to safeguard their own rights and avoid tax risks.

Iii. Matters needing attention in tax declaration of closed enterprises

Closed enterprises should pay attention to the following points when filing tax returns:

1. Accurately calculate the tax payable: although the closed enterprise has stopped operating, there may still be tax payable. Enterprises need to accurately calculate the tax payable and declare it according to the prescribed tax rate and tax base.

2. Timely declaration: There is a strict time limit for tax declaration, and closed enterprises need to declare within the prescribed time limit to avoid fines and bad records caused by overdue declaration.

3. Keep relevant vouchers: When making tax returns, enterprises need to keep relevant financial vouchers and tax information for tax authorities to check.

Four, the difference between tax cancellation and tax declaration

It should be noted that tax cancellation and tax declaration are two different concepts. Tax cancellation refers to the termination of tax obligations after the enterprise cancels its registration. Tax declaration is a tax obligation that an enterprise needs to fulfill during its existence, whether it is actually operating or not. Therefore, even if the enterprise plans to cancel, it needs to complete the tax declaration before cancellation.

To sum up:

Enterprises still need to file tax returns after closing down, which is an important link for enterprises to fulfill their tax obligations. Closed enterprises need to accurately calculate the tax payable, declare on time, and keep relevant documents. At the same time, enterprises need to clarify the difference between tax cancellation and tax declaration, and ensure that tax declaration is completed before cancellation.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 25 stipulates that:

Taxpayers must truthfully file tax returns in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Enterprise Income Tax Law of the People's Republic of China

Article 55 stipulates that:

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 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.