The cancellation process of external management certificate is as follows:
1. Log in to the electronic tax bureau and select the foreign management certificate number to be written off.
2. Choose cross-regional tax-related packages in the package business.
3. Fill in the taxpayer's information, click "Select" in "Business Place-Feedback on Tax-related Matters of Going Out for Business", and submit it after checking the prepaid tax information.
4. After successful write-off, "Report Feedback" will be displayed in the report status.
Historical evolution of external management syndrome;
1. The foreign exchange management certificate was originally established as a management system to supervise the flow and use of foreign exchange;
2. With the deepening of China's opening-up policy, the functions and functions of foreign exchange certificates have gradually changed;
3. After China's accession to the World Trade Organization, the licensing system for foreign investment began to be in line with international rules;
4. In recent years, with the reform of the foreign exchange management system, the scope and procedures for applying for foreign exchange certificates have been continuously simplified and optimized;
At present, foreign exchange management certificate still plays an important role in some specific foreign exchange transactions, but in many cases it has been replaced by electronic foreign exchange management means.
To sum up, the cancellation process of the foreign management certificate includes logging in to the electronic tax bureau to select the foreign management certificate number, selecting the cross-regional tax-related package, filling in the taxpayer information in the corresponding interface, checking the prepaid tax information, and then submitting it. The final cancellation status will be displayed as "Report Feedback".
Legal basis:
Measures for the administration of tax registration
Article 35
At the end of overseas business activities, taxpayers should fill in the Declaration Form for Overseas Business Activities to the tax authorities in the place where they operate, settle taxes and hand in the cancellation invoices.
Article 36
Taxpayers shall, within 10 days after the expiration of the validity period of foreign exchange certificates, handle the cancellation procedures of foreign exchange certificates with the tax authorities of the original tax registration place.