Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
2
Members of a liquidation team shall not take advantage of their functions and powers to accept bribes or other illegal income, or to take illegal possession of the property of the company.
清算组成员不得利用职权收受贿赂或者其他非法收入，不得侵占公司财产。
3
Income tax is payable on net liquidation profit, if any, in accordance with the tax laws.