Core Viewpoint - The successful deregistration of the Lingbao No. 9 gas station highlights the challenges faced by special industry entities in the deregistration process and showcases effective collaboration between tax authorities and businesses to overcome these obstacles [1][2][3][4]. Group 1: Challenges in Deregistration - The Lingbao No. 9 gas station faced significant hurdles in its deregistration process due to its status as a general taxpayer and a non-independent accounting unit, which complicated the usual electronic deregistration procedures [2]. - The gas station staff struggled for two weeks to navigate the complex deregistration process, visiting multiple departments without finding a clear path forward [2]. Group 2: Tax Authority Support - After unsuccessful attempts to deregister independently, the gas station staff sought assistance from the tax authority, which promptly engaged to identify key bottlenecks in the process [3]. - The tax authority collaborated with other departments and tax units to gather insights and best practices for deregistering similar gas stations, demonstrating a proactive approach to problem-solving [3]. Group 3: Efficient Resolution - With the coordinated efforts of multiple departments, the tax authority developed a tailored deregistration guide for the gas station, detailing necessary materials, processing locations, and potential issues [4]. - The previously stalled deregistration process was completed in just five days, thanks to the effective guidance and collaboration, which exceeded the expectations of the gas station staff [4].

Core Viewpoint - The article emphasizes the importance of accurate tax declaration during the liquidation process of a company, highlighting that mistakes can lead to overpayment of taxes or delays in deregistration [1]. Group 1: When to File Liquidation Tax Returns - Companies must file a liquidation tax return if they meet any of the following scenarios: dissolution by shareholder resolution, bankruptcy by court ruling, change from a limited company to an individual business, or relocation of registration to overseas [1]. - The liquidation filing must be completed within 60 days from the actual cessation of operations, and the tax return must be submitted within 15 days after the liquidation is completed [1]. Group 2: Key Steps in Liquidation Tax Filing - The liquidation process involves three core steps: determining the "liquidation period," which is treated as a separate tax year [1]. - Four key forms must be completed: 1. Main form for corporate liquidation income calculation 2. Schedule 1 for asset disposal income 3. Schedule 2 for liability settlement income 4. Schedule 3 for remaining property distribution [1]. Group 3: Example of Liquidation Tax Calculation - An example illustrates a company with a total asset value of 730,000 and liabilities of 400,000, leading to a taxable income of 100,000 after accounting for various gains and losses [2][3]. - The company must pay corporate income tax based on the calculated taxable income, with specific amounts detailed for both major shareholders [8]. Group 4: Policy References - The article cites several legal references, including the Corporate Income Tax Law and various notices from the Ministry of Finance and the State Administration of Taxation regarding corporate liquidation tax handling [10].