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After examination and approval, the tax authorities should guide the taxpayers who apply for suspension of business to settle their taxes and return them to () for suspension of business registration.
Answer: b, c, d

Registration of suspension or resumption of business: if a taxpayer needs to suspend business within the business period approved by the business license, it shall go through the registration of suspension with the tax authorities. After examination, the tax authorities,

Guide taxpayers who apply for suspension of business to settle taxes, recover tax registration certificates, invoice purchase books and invoices, and handle suspension of business registration. If a taxpayer needs to resume business, it shall go through the business resumption registration with the tax authorities before resuming production and operation.

Write down the application, handle the business registration after confirmation, recover or activate the tax registration certificate, invoice purchase book and purchased invoices, and bring them into normal management.