分公司注销需要清算报告吗 -破产清算-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	分公司注销需要清算报告吗 -破产清算
释义	法律分析：分公司注销，独立核算需要税务清算，非独立核算不需要税务清算。独立核算的分公司申请注销前公司应开展公司清算，公司清算完成后便可进入公司注销申请程序。法律依据：《中华人民共和国公司法》第一百八十八条公司清算结束后，清算组应当制作清算报告，报股东会、股东大会或者人民法院确认，并报送公司登记机关，申请注销公司登记，公告公司终止。
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