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。
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.
公司解散的，依法办理公司注销登记；
Where the Company is dissolved, it shall cancel its registration according to law.
第八十九条保险公司依法终止其业务活动，应当注销其经营保险业务许可证。
Article 89 When an insurance company ceases its business operation in accordance with laws, its insurance license shall be revoked.
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