年度中间注销的企业是否需要进行汇算清缴？ - 北京代理记账

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年度中间注销的企业是否需要进行汇算清缴？ - 北京代理记账

年度中间注销的企业是否需要进行汇算清缴？

2021-04-01上一篇：企业所得税100个问题|下一篇：税局明确了！办理个税年度汇算仅这3种方式可选择

年度中间注销的企业是否需要进行汇算清缴？资讯第1张

根据《企业所得税法》的规定，企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度，企业依法清算时，应当以清算期间作为一个纳税年度，企业在年度中间终止经营活动的，应当自实际经营终止之日起六十日内，向税务机关办理当期企业所得税汇算清缴，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。

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