The process of canceling the tax registration certificate of an enterprise includes asset liquidation, tax declaration, creditor's rights publicity, cancellation application, and finally obtaining the certificate. In different situations, the specific process may be different.

The cancellation process of enterprise tax registration certificate is complicated and needs to be handled in accordance with relevant regulations and procedures. Generally speaking, the process of canceling the tax registration certificate includes the following steps: first, the enterprise needs to liquidate assets, determine assets and liabilities, clean up all assets and pay off debts. Then, according to the enterprise type and actual situation, declare and pay relevant taxes and submit relevant materials, such as tax returns and balance sheets. After completing the tax payment, the enterprise also needs to publicize the debt information and inform the creditors to claim the creditor's rights. After that, the enterprise needs to apply to the tax authorities for cancellation, and submit all relevant materials, such as cancellation application form, tax registration certificate, etc. The tax authorities will review the submitted materials and issue a certificate of cancellation of tax. Finally, the enterprise needs to obtain the Certificate of Cancellation of Business License and the Certificate of Organization Code from the industrial and commercial or administrative department to complete the cancellation procedures of the enterprise. It should be noted that different types of enterprises may have different procedures for canceling tax registration certificates, and the specific operation steps and required materials will also be different. Therefore, when handling the cancellation of tax registration certificate, it is recommended that enterprises refer to relevant laws and regulations and consult professionals to ensure smooth and efficient process.

How to check whether the cancellation tax registration certificate of an enterprise is valid? Enterprises can inquire through the website of People's Republic of China (PRC) Local Taxation Bureau or State Taxation Bureau. In general, the effective time of cancellation of tax registration certificate is from the date of receiving the cancellation certificate.

It is one of the necessary steps for an enterprise to cancel its tax registration certificate, which needs to be handled in accordance with relevant procedures to ensure the compliance of the procedures. In practice, enterprises are advised to abide by relevant laws and regulations and consult professionals to ensure smooth and efficient processes.

Legal basis:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.