北京代理记账人员在对公司清算业务的规定中，根据《公司法》、《企业破产法》的相关规定，需要进行清算的企业和企业重组中需要按清算处理的企业，企业清算所得税处理内容：

Beijing bookkeeping personnel in the provisions of the liquidation of the company business, according to the "company law", "enterprise bankruptcy law" the relevant provisions of the enterprise that needs liquidation and reorganization of enterprises needs liquidation in the enterprise, the liquidation income tax treatment of business content:

1、全部资产均应按可变现价或交易价格，确认资产转让所得或损失；

1, all the assets should be according to the price variable price or transaction confirmation, the income or loss of asset transfer;

2、确认债权清理、债务清偿的所得或损失；

2, to confirm the liquidation of debt, debt repayment of income or loss;

3、改变持续经营核算原则，对预提或待摊性质的费用进行处理；

3, persistent changes in business accounting principles, handle the withholding or deferred expenses;

4、依法弥补亏损，确定清算所得；

4, according to the law to make up for losses, determine the liquidation proceeds;

5、计算并缴纳清算所得税；

5, calculate and pay the liquidation income tax;

6、确定可向股东分配的剩余财产，应付股息等；

6, determine the remaining property may be distributed to shareholders, dividends payable, etc.;

企业的全部资产可变现价值或交易价格，减除资产的计税基础、清算费用、相关税费，加上债务清偿损益等后的余额，为清算所得；企业全部资产的可变现价或交易价格减除清算费用，职工工资，社会保险费用和法定补偿金，结算清算所得税。

All the assets of the enterprise the realizable value or transaction price minus the tax base of assets, liquidation expenses, taxes, and debt liquidation profit and loss of the balance after the liquidation income; variable price or transaction price of all of the enterprise's assets minus the liquidation expenses, wages of employees, social insurance premiums and legal compensation, settlement and liquidation income tax.

如果是以前年度欠税等税款，清偿企业债务，按规定计算可以向所有者分配的剩余资产，企业可以应将整个清算期作为一个独立的纳税年度计算清算所得；

If the previous annual taxes and other taxes, pay the debts of the enterprise, to calculate the remaining assets can be distributed to the owners in accordance with the regulations, enterprises should be the whole period of liquidation as a separate taxable year liquidation income;

关于被清算企业的规定：

Provisions on the liquidation of the enterprise:

1、被清算企业的股东分得的剩余资产的金额，其中相当于被清算企业累计未分配利润和累计盈余公积中按该股东所占股份比例计算的部分，应确认为股息所得；

1, liquidation of assets of enterprises shareholders share amount, which is equivalent to the liquidation of enterprises accumulated undistributed profit and accumulated surplus reserves according to the shareholders in proportion of the shares calculation part, should be recognized as dividend income;

2、剩余资产减除股息所得后的余额，超过或低于股东投资成本的部分，应确认为股东的投资转让所得或损失；

2, the remaining assets after deducting dividend income, more or less than the investment cost of the shareholder, the shareholder shall be recognized as income or loss of investment transfer;

3、被企业的股东从被清算企业分得的资产应按照可变现价值或实际交易价格确认计税基础；

3, corporate shareholders from the liquidated enterprise share of the assets should be in accordance with the realizable value or actual transaction price confirmation tax basis;

北京清算所得必须要按照以上的内容对企业进行清算业务，有关其他的企业清算业务疑问可以咨询北京代理记账，专业解决企业代理记账中的疑难问题。

Beijing must carry out liquidation liquidation income of business enterprises in accordance with the above content, the business enterprise liquidation other questions can consult the Beijing agent, professional to solve difficult problems in enterprise bookkeeping.