Harbin Taxation Bureau makes an appointment to cancel the blacklist according to the data query. The process steps are as follows:

1. Taxpayers should provide explanations of abnormal tax payment and justified reasons for lifting abnormal tax payment to the competent tax authorities.

2. The tax authorities accept and examine the applications submitted by enterprises.

3. Relevant departments investigate and verify the actual situation of the enterprise.

4. The enterprise completes the supplementary declaration stipulated by the tax authorities and pays back the taxes, late fees and fines.

5. Eliminate the abnormal state of enterprise tax.