When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.
企业依法清算时，应当以清算期间作为一个纳税年度。
2
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。
3
A foreign-capital enterprise shall prepare annual accounting statements and liquidation accounting statements in accordance with the provisions of Chinese financial and tax authorities.