Step 1: Log in to the electronic tax bureau.
Click "Cancel Customs Clearance Package" in "Package Business" on the left, or enter "Cancel Customs Clearance Package" in the search box at the top of the home page after logging in through the electronic tax bureau, click "Search", find the cancel customs clearance package through search, and click to enter the processing page.
Step 2: Fill in the cancellation application information.
1. Select the cancellation reason and the handler, and the mobile phone number, ID type and ID number of the handler will be automatically brought out.
Note: After clicking "Next", a record to be declared will be generated; For taxpayers who plan to migrate across regions, if the module is not handled properly, the system will generate the enterprise income tax declaration records of the current year, and it is necessary to contact the competent tax authorities to clear the declaration records.
If the cancellation reason is "legal merger" or "legal separation", click "Next" to enter the general cancellation process.
2. After clicking "Next", the system will verify all the indicators of taxpayers, with a large amount of data. You need to wait patiently for 3-5 minutes to display the verification results. Please don't click "Next" frequently to avoid getting stuck.
Step 3: Check the cancellation indicator.
Click Next, and the indicator will be automatically verified. After indicator verification, you can view the indicators that failed verification in three categories of indicators: immediate compliance, immediate condition verification results and other condition verification results in detail by switching tabs.
According to the provisions of the State Administration of Taxation 149 [20 18] and 64 [20 19], taxpayers eligible for immediate processing can take the commitment system to cancel immediately when the results of the immediate processing conditions verification pass. For taxpayers who do not meet the immediate qualification, the cancellation can be completed after approval according to the general cancellation process.
(1) The taxpayer is eligible for cancellation.
1. There are no open items.
After the indicators are verified, taxpayers who meet the conditions for immediate processing and have no outstanding matters can click "Apply for cancellation" to directly cancel the enterprise in the cancellation package, and print and download the tax payment certificate.
2. In other cases, the verification result failed.
Taxpayers who meet the requirements of DocumentNo. [20 18] 149 of the State Administration of Taxation can download and print the letter of commitment for cancellation in the cancellation package, and please bring the letter of commitment and the corresponding materials required for cancellation of registration to the tax service hall of the competent tax authority for handling; The letter of commitment will automatically become invalid the next day and needs to be reprinted in the cancellation of the package business of the electronic tax bureau.
2) The taxpayer does not meet the conditions for immediate disqualification.
For taxpayers who are not eligible for immediate processing, and those whose cancellation reasons are "merger according to law" or "separation according to law", after all the unfinished matters are forced to be settled, you can click "Apply for cancellation" to start the general cancellation process, and the cancellation can be completed after approval.
1. Indicator verification
For matters that can be handled online, the last handling column of the monitoring project displays "Online Handling", and click to jump to handle.
For indicators that only support offline processing, in the column of final processing of monitored items, "Online processing" is not displayed, but only "Hall processing" is displayed. Click View to view the detailed information of the indicator. When a taxpayer applies to the tax department for cancellation, the tax department conducts a pre-inspection of tax cancellation to check whether the taxpayer has any outstanding matters.
(1) If a taxpayer who has not handled tax-related matters takes the initiative to go to the tax department for tax payment, the tax department can immediately issue a tax payment certificate according to the business license provided by the taxpayer.
(2) Taxpayers who have handled tax-related matters need to cancel their tax registration, and can apply for cancellation of tax registration through the Electronic Taxation Bureau.