1, apply to the competent tax authorities for cancellation of tax registration;
2. Entrust an intermediary agency to issue a tax clearance report;
3. Handle cancellation procedures with relevant documents;
4. Wait for the notice from the tax authorities to receive the notice of cancellation of local tax registration.
legal ground
Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection
The collection and suspension of taxes, as well as the reduction, exemption, 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.