Traditional Culture Encyclopedia - Photography major - When will the liquidation income tax be paid! Is it due during the liquidation period, or? Do you need a report?

When will the liquidation income tax be paid! Is it due during the liquidation period, or? Do you need a report?

According to No.684 [2009] of the State, when an enterprise is liquidated, the liquidation income and income tax payable according to law shall be calculated with the whole liquidation period as a tax year. An enterprise shall, within 0/5 days from the date of liquidation, submit the enterprise liquidation income tax return to the competent tax authorities, settle the tax and pay the overdue fine. In addition, enterprises entering the liquidation period should report the liquidation matters to the competent tax authorities for the record.