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。

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The enlargement of the scope of self declaration is an important content for the revision of the Law on Individual Income Tax in 2005.

扩大个人自行纳税申报范围，是2005年我国个人所得税法修订的一项重要内容。

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The local tax bureau should reinforce its power on supervise on the source of the tax, the declaration of the tax and the inspection of taxation, then it can efficiently organize its tax income.

地方税务局要从税源监控、申报纳税、税务稽查几方面加大征管力度，有效组织地方收入。

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