when a taxpayer is dissolved, bankrupt, revoked or otherwise unable to continue to perform his tax obligations, he may apply to the tax authorities for terminating his tax obligations.

Processing materials:

(1) Resident enterprises

1. Self-employed taxpayers:

(1) Application Form for Cancellation of Tax Registration (in duplicate).

(2) if the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted.

(3) the original tax registration certificate issued by the tax authorities (original and duplicate). (No need to provide the issued electronic tax certificate) (If the certificate is lost, it can be handled by the taxpayer's loss statement)

(4) VAT general taxpayers provide the golden tax card, IC card or golden tax plate and tax return plate of the anti-counterfeiting tax control system. General VAT taxpayers who use the tax control system for freight tickets and the tax control system for motor vehicle invoices should also provide tax control panels and tax return panels. (General VAT taxpayers need to provide it)

2. Taxpayer of unit enterprise:

(1) Application Form for Cancellation of Tax Registration (in duplicate); Tax clearance declaration form (in triplicate, two for the tax authorities and one for the taxpayer) (provided by the taxpayer who has received the new business license of "one photo and one yard")

(2) the original and photocopy of the resolution of the competent department or the board of directors (workers' congress) and other relevant supporting documents.

(3) if the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted. (Bankrupt enterprises are required to provide the Ruling of Enterprise Bankruptcy Liquidation)

(4) The Tax Registration Certificate (original and duplicate) issued by the tax authorities. (except for taxpayers who have received the new business license of "one photo and one yard") (those who have issued electronic tax licenses need not provide them) (if the documents are lost, they can be handled by the taxpayer's loss statement) (except for taxpayers who have received the new business license of "one photo and one yard")

(5) VAT general taxpayers provide anti-counterfeiting tax control system gold tax cards, IC cards or gold tax plates and tax return plates. General VAT taxpayers who use the tax control system for freight tickets and the tax control system for motor vehicle invoices should also provide tax control panels and tax return panels. (general taxpayers of value-added tax need to provide it)

(6) Income Tax Return for Liquidation of Enterprises of the People's Republic of China and its schedule

(2) Non-resident enterprises

1. Application Form for Cancellation of Tax Registration (in duplicate).

2. originals and photocopies of contracts and agreements (except those already provided).

3. For the institutions and places that carry out consolidated payment, it is necessary to provide proof that the invoices and taxes issued by the institutions and places responsible for consolidated payment are uniformly cleared by them.

4. the original tax registration certificate issued by the tax authorities (original and duplicate). (if the electronic tax certificate has been issued, it is not required) (if the certificate is lost, it can be handled by the taxpayer's loss statement)

5. Non-resident enterprises provide the original and photocopy of the project completion certificate, acceptance certificate and other related documents.

(3) Taxpayers who apply for other matters at the same time need to provide personalized information for handling this matter

1. For handling the cancellation of invoices, they need to provide: Invoice Cancellation Form and Invoice Purchase and Collection Book. (If the certificate is lost, it can be handled by the taxpayer's loss statement);

2. If it is necessary to cancel the qualification of tax refund (exemption) for export goods, it is necessary to provide: Confirmation Form of Tax Refund (Exemption) for Export Goods;

3. If it is necessary to cancel the tax payment account, it is required to provide: Change Form of Tax Payment Function of Account;

(For specific requirements, please refer to the work guidelines for various matters)

(4) The taxpayer moves across provinces and cities

1. Two copies of the Application Form for Cancellation of Tax Registration.

2. tax registration certificate and its copy. (except for taxpayers who have received the new business license of "one photo and one yard")

3. Invoice Collection Book and invoices that have not been inspected and used.

4. the original and photocopy of the relevant certification materials for the change of domicile and business place.

Processing location:

Tax Service Office/Online Tax Service Office of the tax authorities under its jurisdiction

Processing time:

Within p>2 working days

Processing process:

Acceptance -> Audit ->

Precautions for examination and approval

(1) Cleaning up before cancellation of registration

Before taxpayers apply for cancellation of registration, they must clean up the following matters:

1. Cleaning up invoices

(1) Taxpayers should take the Invoice Receiving and Purchasing Book and unused blank invoices with them, together with the completed Registration Form for Cancellation of Invoices, and go through the formalities for cancellation of invoices.

(2) For all kinds of invoices that need to be checked for new ones, taxpayers must carry the old invoices for checking.

2. tax declaration and liquidation period tax

taxpayers with independent accounting must declare and pay taxes, late fees, fines and taxes owed in time after clearing invoices.

3. Other clean-up matters

(1) Hand over the anti-counterfeiting tax control equipment and relevant tax certificates, tax returns and other tax information that have not been submitted in the current year.

(2) branches that are not independent in accounting and filing tax returns apply for cancellation of tax registration, and it is not necessary to clear taxes and invoices, but they must apply for cancellation with the certificate issued by their head office that "the head office is responsible for cleaning up taxes and invoices" and hand over relevant tax certificates and materials.

(3) For bankrupt enterprises, provide the Ruling of Enterprise Bankruptcy Liquidation. After paying off invoices, taxes and anti-counterfeiting and tax control system equipment, apply for cancellation of tax registration, and no tax clearance inspection will be conducted.

(4) The administrative department of import and export tax shall conduct export tax refund (exemption) liquidation for taxpayers who have been certified for export tax refund (exemption), and hand over the taxpayer's Confirmation Form for Export Goods Tax Refund (Exemption) after liquidation.

(5) All kinds of qualifications of taxpayers (such as tax preferences and other tax qualifications) need to be cancelled one by one.

(6) Complete the verification of the Certificate of Enterprise's Purchase Exit and Request for Discount.

(7) Complete the verification of the Tax Management Certificate for Outgoing Business.

(8) Complete the clearing of taxpayers' overpaid (pre-paid) taxes.

(9) Complete all tax source risk tasks.

(II) Other precautions

1. Taxpayers who are investigating cases or violating laws and regulations must close the case before they can cancel the registration.

2. If an individual "double-fixed" household applies for cancellation in the middle of each month, and applies after the 15th of that month, the invoice amount (including self-invoicing, ordinary invoicing and special invoicing) will be compared with the double quota, and the higher value will be taken and the tax will reach the threshold; If the application is made before 15th of the month (including 15th), only the invoice amount (including self-invoicing, ordinary invoicing and special invoicing) will reach the tax threshold. In the month of cancellation, it is required to declare and pay taxes according to regulations. For the tax paid on behalf of the special VAT invoice and ordinary invoice in the current month, if the taxpayer wants to collect the tax according to the above tax calculation method when reporting in the current month, the tax paid will be treated as offset; If the taxpayer does not need to collect tax according to the above tax calculation method when reporting in the current month, the tax paid will not be refunded.