One-person limited liability company cancelled the national tax and local tax due to the change of address, but it has not been reissued and its business license has not been inspected annually because it has not been in business for more than one year. What should I do? You need to show your tax registration certificate for the annual inspection of your business license. If you don't have a tax registration certificate and are still in business, you are legally in arrears with this year's tax. In principle, you have to pay the tax for one year and pay the corresponding late payment fee. The amount of overdue fine shall be determined as a percentage of tax.

Personally, I suggest to apply for a new business license after cancellation, but the question now is whether it is necessary to pay back the tax arrears after cancellation of the business license. When our company cancelled, it made up the tax arrears. I don't know what it looks like now.

It's really impossible It should be possible to re-register the business license with another legal person.