If it is necessary to apply for tax declaration, the liquidation period shall be regarded as a tax year, and before the cancellation of industrial and commercial registration, the income tax shall be declared to the local tax authorities and paid according to law.

The liquidation income of an enterprise refers to the balance of all assets or property at the time of liquidation, which exceeds the paid-in capital after deducting all liquidation expenses, losses, liabilities, undistributed profits, public welfare fund and provident fund.

A basic system for the registration and management of taxpayers' production and business activities. It is beneficial for tax authorities to understand the basic situation of taxpayers, master tax sources, strengthen tax collection and management, prevent tax loss, and establish a normal working relationship between tax authorities and taxpayers.

Extended data:

A taxpayer engaged in production and business operations who has obtained a business license (including a temporary business license) shall go through tax registration within 30 days from the date of obtaining the business license, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained a temporary business license shall issue temporary tax registration certificates and photocopies).

Individual industrial and commercial households that implement the method of regular quota collection need to suspend business, and shall report to the tax authorities for suspension of business registration before the suspension (usually 1 week before the suspension). The taxpayer's suspension period shall not exceed 1 year.

Before resuming production and operation, taxpayers shall apply to the tax authorities for registration of resumption of business, truthfully fill in the report on resumption of business, and recover and use the tax registration certificate, invoice receiving and purchasing book and invoice purchased before the business suspension.

If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall fill in the approval form for extension of business resumption before the expiration of business suspension, file an application for extension of business suspension registration with the competent local tax authorities, truthfully fill in the report on suspension of business resumption, and issue the Notice of Approval for Extension of Business Resumption after approval by the competent local tax authorities.

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