Program: 1. Declare the liquidation income to the tax authorities and pay enterprise income tax according to law; Second, you can go to the tax authorities for cancellation with the following information: 1, the original and photocopy of the national tax; 2. Annual settlement report; 3. Cancellation report; 4. Fill in the tax cancellation form (if there are unused invoices, cancel them first). After completing the tax cancellation procedures, you can go through the industrial and commercial cancellation.

Legal objectivity:

Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policy for Small-scale Low-profit Enterprises, from 20 19 10 to 20210/2310, the annual taxable income of small-scale low-profit enterprises is reduced. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%. Small and low-profit enterprises can enjoy the above preferential policies regardless of whether they pay enterprise income tax in accordance with the approved collection method or the approved collection method.