Do you still need to make an annual report when the enterprise is cancelled?

Article 55 of the Enterprise Income Tax Law of People's Republic of China (PRC), if an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the actual date of termination, handle the final settlement of the enterprise income tax for the current period with the tax authorities. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law. Legal basis: Article 180 of the Company Law is dissolved for the following reasons: (1) The business term stipulated in the company's articles of association expires or other reasons for dissolution stipulated in the company's articles of association occur; (2) The shareholders' meeting or shareholders' meeting decides to dissolve; (3) The company needs to be dissolved due to merger or division; (4) The business license is revoked, ordered to close or revoked according to law; (5) The people's court is dissolved in accordance with the provisions of Article 182 of this Law.