1. Liquidation Income Tax Return for Enterprises of the People's Republic of China (2 copies).

2. Under any of the following circumstances, relevant documents shall also be provided:

(1) If an enterprise is transformed from a legal person into an unincorporated organization such as a sole proprietorship or partnership, or its registered place is transferred outside the People's Republic of China (including Hong Kong, Macao and Taiwan), it shall also provide a photocopy of the approval document on changing the legal form of the enterprise issued by the market supervision administration or other government departments, a photocopy of the tax base of all the assets of the enterprise and of the asset appraisal report issued by the appraisal agency, and a photocopy of the explanation for the disposal of creditor's rights and debts of the enterprise or the ownership thereof (one copy of each of the above materials).

(2) A merged enterprise shall also provide a photocopy of the approval document on the merger issued by the market supervision administration or other government departments, a photocopy of the tax base of all the assets and liabilities of the enterprise and of the asset appraisal report issued by the appraisal agency, and a photocopy of the explanation for the disposal of debts of the merged enterprise or the ownership thereof (one copy of each of the above materials).

(3) A enterprise to be divided must also provide a copy of the approval document of the market regulation administration or other government departments for the enterprise's division, the tax basis of all the assets of the enterprise and the asset evaluation report issued by an evaluation agency. In addition, a copy of the debt treatment or ownership of the enterprise must be provided. One of each mentioned above must be provided.

1. Fees

Free of charge

2. Processing  agencies

Competent tax authorities