We all know that a business in the process of writing off the tax involved is more troublesome, will be more cumbersome. First, the company needs to pay attention to the tax write-off 1, tax write-off, it is better to be early than late Generally speaking, if the enterprise does not want to do, take the initiative to announce the dissolution, bankruptcy, revocation of the decision to write off the time when you should be ready to prepare materials to go for the tax write-off, in the completion of the tax write-off to go for the industrial and commercial write-off. If the "passive" write-off, such as the business license has been revoked by the industrial and commercial authorities, or by other authorities to be written off the registration, you need to be within 15 days, for tax write-off. 2, the state and local tax **** management households, income tax last write-off enterprises belong to the state and local tax **** management households, therefore, to write off the state tax and local tax, respectively. The principle is: first goods and services tax, after income tax. That is to say, if your income tax is in the state tax, you have to write off the local tax first; if your income tax is in the local tax, you have to write off the state tax first. (However, after the 2018 state and local tax merger will not have to run both ways.) 3, never bookkeeping, no tax company, to the time of cancellation, all have to make up in accordance with the "Tax Administration Law": "Taxpayers and withholding agents must fulfill their tax obligations according to the law or withholding, collection and payment of taxes on behalf of the obligation to apply for the required tax registration, tax declaration, the correct accounting, bookkeeping, submit financial accounting statements and other relevant tax or tax withholding information, and accept the supervision and inspection of the tax authorities." "If a taxpayer or withholding agent fails to apply for tax registration, tax or tax settlement declaration in accordance with the regulations, or fails to set up and keep account books and bookkeeping vouchers in accordance with the regulations, or fails to print and use invoices in accordance with the regulations, and fails to report the financial accounting system, statements and other relevant information on tax payment or withholding of tax to the tax authorities in accordance with the regulations, all of them belong to the general tax violation. " If there is not even a book, you have to start from making up the accounts, and from the day the company is registered to operate to make up, if there is a taxable amount generated, then it belongs to the tax arrears, to make up for the tax, late fees.4, tax liquidation before cancellation of the "People's Republic of China *** and the State Enterprise Income Tax Law," Article 55: "Enterprises in the middle of the year to terminate their business activities, should be the actual business since the enterprise shall, within sixty days from the date of termination of the actual operation, apply to the tax authorities for the liquidation of the enterprise income tax for the current period. Enterprises shall declare to the tax authorities and pay the enterprise income tax in accordance with the law in respect of their liquidation proceeds before applying for deregistration." If you have ever handled the export tax refund (exemption) filing, then before the write-off, you have to go to the tax service hall in charge of the state tax to handle the export tax refund liquidation, and at the same time, you also have to make up for the payment of stamp duty and other small taxes.5. Write-off of anti-counterfeiting tax-control equipment and invoices, the last installment of the tax declaration before the write-off of the tax write-off, you have to fill in the "VAT Invoice Tax-Control System Special Equipment Write-off and Issue Registration Form", bring the "Invoice Purchase Book", and the invoices that have been When the last tax declaration is made before the tax write-off, you should fill in the "Registration Form for the Write-off and Issue of Special Equipment for VAT Invoice Tax-Control System" and bring along the "Invoice Purchase Book", the invoices that have been issued and those that have not been issued, and the anti-counterfeit tax-control equipments (Golden Tax Disk or Tax-control Disk). 6. Article 29 of the Tax Administration Law: Account books, vouchers, statements, tax payment vouchers, invoices, export vouchers and other tax-related information should be kept for 10 years. Second, how to apply for company deregistration 1, cancel the company's national and local tax registration certificate; 2, to the company in charge of the Industrial and Commercial Bureau for the "company deregistration for the record"; 3, publish a newspaper announcement (published in the newspaper 45 days after the deregistration of the company); 4, published in the newspaper 45 days after the deregistration of the application for deregistration to the Bureau of Industry and Commerce; 5, to the Bureau of Quality Supervision deregistration of the code certificate. Third, the company wrote off the disposal of assets 1, the disposal of assets for business write-off to be in accordance with the provisions of the "Company Law", the liquidation group in the clean-up of the company's property, the preparation of balance sheets and property lists, should be formulated after the liquidation program and reported to the shareholders' meeting or the relevant competent authorities to confirm. If the company's property is capable of settling the company's debts, it shall pay the liquidation expenses, employees' wages and labor insurance costs, pay the taxes owed and settle the company's debts respectively. The remaining property after the liquidation of the company's property in accordance with the regulations shall be distributed to the limited liability company in accordance with the proportion of the shareholders' capital contribution, and the joint stock limited company in accordance with the proportion of the shares held by the shareholders.2. According to the provisions of the Enterprise Bankruptcy Law, in addition to the reorganization and conciliation, the administrator shall formulate a plan for the realization of the bankruptcy property in a timely manner and submit it to the meeting of the creditors for discussion. The realization of the bankruptcy property shall be carried out through auction. The bankruptcy property shall, after priority is given to the payment of bankruptcy expenses and ****beneficial debts, be paid in accordance with the following order: the wages and medical, disability and pension expenses owed by the bankrupt to the employees, the basic pension insurance and basic medical insurance expenses owed to the employees that shall be transferred to their individual accounts, and the compensation that shall be paid to the employees as stipulated by the laws and administrative regulations. The social insurance costs owed by the bankrupt other than those stipulated in the preceding subparagraph and the taxes owed by the bankrupt. Ordinary bankruptcy claims. I hope the above will help.