企业所得税汇算清缴专题二十丨清算申报

Core Viewpoint - The article provides a comprehensive overview of the corporate income tax treatment during the liquidation process, detailing the necessary procedures and considerations for companies undergoing liquidation [1][3]. Group 1: Corporate Income Tax Treatment in Liquidation - Corporate income tax treatment in liquidation refers to the handling of liquidation income, tax liabilities, and dividend distributions when a company ceases operations and disposes of assets [3]. - Companies required to undergo liquidation include those mandated by the Company Law and Bankruptcy Law, as well as those needing liquidation treatment during restructuring [4]. Group 2: Liquidation Reporting and Filing - Companies entering liquidation must report their status through the electronic tax bureau or in person, indicating the reason for liquidation and changing their taxpayer status to "liquidation" [7]. - Before deregistration, companies must file a tax return for liquidation income and pay the corporate income tax, treating the entire liquidation period as a single tax year [9]. Group 3: Components of Liquidation Income Tax Treatment - The components of liquidation income tax treatment include: - Recognizing asset transfer gains or losses based on realizable value or transaction price [10]. - Confirming income or losses from debt recovery and repayment [10]. - Adjusting for expenses that are accrued or deferred [10]. - Compensating for losses to determine liquidation income [10]. - Calculating and paying the liquidation income tax [10]. - Determining the remaining assets available for distribution to shareholders [11]. Group 4: Calculation of Liquidation Income - Liquidation income is calculated as the total realizable value or transaction price of all assets, minus the tax basis of the assets, liquidation expenses, and related taxes, plus any gains or losses from debt repayment [13]. - The entire liquidation period is treated as an independent tax year for calculating liquidation income [14]. Group 5: Distribution of Remaining Assets and Income - The remaining assets available for distribution are calculated by deducting liquidation expenses, employee wages, social insurance costs, and taxes from the total realizable value of assets [15]. - Shareholders receiving remaining assets will recognize portions equivalent to undistributed profits and reserves as dividend income, while any excess or deficit compared to their investment cost will be treated as capital gains or losses [15].