税务机关出具的税务登记注销证明或者未曾办理税务登记的证明；

A certificate of taxation deregistration or a certificate proving no registration of taxation issued by the competent taxation authority;

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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.

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法人的社保和公积金还在买所以不能在地税注销税务登记。 。

Corporative social security and accumulation fund still are being bought cannot cancel duty wu to register in land tax so.

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