The tax bureau owes enterprise tax, and the enterprise can cancel it if it gives up this part of the tax.

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I. liquidation

Before going through the cancellation formalities with the registration authority, the company must carry out liquidation according to law, including terminating production, operation and sales activities, handling company affairs, settling civil litigation, clearing creditor's rights and debts and distributing the remaining property.

The liquidation of a company, regardless of its nature, shall be carried out according to the following steps:

1. Establish a liquidation group.

2. carry out liquidation.

The liquidation group shall take over the company from the date of establishment and carry out the following business: take over the company's property, close the company's unfinished business, collect creditor's rights, clear debts, distribute the remaining property, cancel the company's legal person status and revoke its business license.

3. Notify creditors to declare their claims.

4. Put forward liquidation plan.

After clearing up the company's property, preparing the balance sheet and property list, the liquidation group shall formulate and submit the liquidation plan, which shall be submitted to the shareholders' meeting for discussion and approval or confirmed by the competent authority. Liquidation plan's main contents include: liquidation expenses, wages and labor insurance premiums payable, taxes payable, paying off the company's debts, distributing surplus property and ending liquidation.

After the liquidation is completed, it can be cancelled.

Second, registration.

During the cancellation process, the company needs to cancel the corresponding accounts in the following seven departments or institutions:

1. Social Security Bureau: Check whether there are unpaid social security fees, and then cancel the company's social security account.

Tax official: Check whether there are any unpaid taxes or fees, and then cancel the national tax and local tax of the company.

3. Newspaper media: The company needs to publish itself in the newspaper and announce that the company is about to cancel.

4. Industry and Commerce Bureau: handle the company's record cancellation and cancel the business license.

5. Opening bank: cancel the company's account opening license, basic bank account and other accounts.

6. Quality Supervision Bureau: Go to the Quality Supervision Bureau to cancel the company's license, such as production license.

7. Public security organ: the legal effect of canceling the company seal (the seal itself may not be handed in).