The specific process is as follows: 1. Log in to State Taxation Administration of The People's Republic of China Online Tax Service Hall. Second, fill in the taxpayer information. Third, fill in the tax payment period information. Fourth, fill in the declaration form. V. Confirm the declaration form. Sixth, check the receipt. Article 3 of the Law on the Administration of Tax Collection stipulates that the collection and suspension of tax, as well as tax reduction, exemption, tax refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Legal objectivity:

"Measures for the Administration of Tax Registration" Article 26 A taxpayer who terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.