Relevant provisions on cancellation of tax registration:
Article 16 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, or before applying to the administrative department for industry and commerce for cancellation registration, report to the tax authorities for the change or cancellation of tax registration with relevant documents.
Article 60 stipulates that if a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: among them, those who fail to apply for tax registration, change or cancellation of registration within the prescribed time limit.
"Measures for the Administration of Tax Registration" (Order No.7 of State Taxation Administration of The People's Republic of China) Chapter V Cancellation of Registration
Article 28 Where a taxpayer is dissolved, bankrupt, revoked or other circumstances, and his tax obligation is terminated according to law, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.
Article 29 Where a taxpayer changes the tax registration authority due to the change of his domicile or business place, he shall, before applying to the administrative department for industry and commerce or other organs for the change or cancellation of registration, report the cancellation of tax registration to the original tax registration authority with relevant documents and materials, and report the cancellation of tax registration to the tax authority in the place where he moved within 30 days from the date of cancellation of tax registration.
Article 30 If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 15 days after the completion of the project and before leaving China, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.
Article 31 Before going through the cancellation of tax registration, a taxpayer shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, overpaid (exempted) taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.