The payer shall apply for cancellation of tax registration within the prescribed time limit, fill in the Approval Form for Cancellation of Tax Registration and the Approval Form for Cancellation of Social Security Payment Registration, and attach relevant materials according to the business requirements for cancellation of tax registration. For taxpayers who have been approved to cancel their registration, the local tax authorities shall enter information in the centralized system. When entering, they should first enter the social security payment registration information that should be cancelled, and then enter the tax registration information that should be cancelled.

After completing the cancellation of social insurance payment registration, the local tax authorities will regularly transmit the data to the social insurance agency, and the payer will apply to the social insurance agency for cancellation of insurance registration with the Notice of Cancellation of Social Insurance Payment Registration issued by the local tax authorities.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.