First of all, taxpayers bring relevant information to the tax service hall to apply for cancellation of tax registration, and fill in the tax payment declaration form. Taxpayers who pay enterprise income tax locally also need to fill in the People's Republic of China (PRC) Enterprise Liquidation Income Tax Return and its attached table. After checking all the information, the window staff will push it to the relevant functional departments responsible for cancellation inspection, and at the same time transmit the taxpayer's tax declaration information to the competent local taxation bureau.

Secondly, the tax inspection department will push the inspection report back to the tax service hall after determining that the taxpayer has not committed any major illegal acts. The tax service hall will record the inspection results of the national tax department into the tax collection and management system and pass them to the competent local taxation bureau. Tax officials inform taxpayers to settle the existing payable taxes, tax refund (exemption), late fees, fines and other funds. Taxpayers bring invoice receiving and purchasing books, blank invoices that have not been issued and tax control equipment to the tax service hall. The window staff will cancel the invoices that have been issued and those that have not been issued, and take back the invoice book and tax control equipment to ensure that the fares are clear and there are no omissions.

Finally, according to the tax clearance results of national tax and local tax, after confirming that the taxpayer has settled all tax matters, the tax collector cancels the taxpayer's work in the tax collection and management system, and issues a tax clearance certificate in triplicate to the taxpayer as a reminder, and cancels the industrial and commercial registration with the tax clearance certificate. At the same time, the tax authorities push the tax payment information to the information exchange platform of the departments of industry and commerce, quality inspection, national tax and local tax.

The tax cancellation process of enterprises that have obtained "three certificates in one, one photo and one yard" has ended. As for the business dealings between service units such as entrusted transfer agreement, anti-counterfeiting and tax control signed by taxpayers, as long as taxpayers cancel their tax registration at the tax bureau, they do not need to negotiate with service units.

For taxpayers who have not received invoices or engaged in production and business activities, the tax authorities will immediately make final settlement and issue tax payment certificates on the spot.