Legal subjectivity:

No, the tax clearance certificate is the first step, which is to fulfill the tax declaration and tax payment obligations before deregistration and during normal production and operation. There is also a liquidation stage after that, subject to cancellation checks. Of course, there is no invoice, no tax owed, just a simple cancellation. The tax clearance certificate is a certificate issued by the national tax and local tax authorities that all tax matters have been settled when an enterprise applies for deregistration and submits it to the registration authority. Tax cancellation refers to when a taxpayer is disbanded, bankrupt, revoked or otherwise unable to continue to perform tax obligations. Apply to the tax authorities to handle the tax registration management system for suspending tax obligations. After handling tax cancellation, the party will no longer accept the management of the original tax authority. Legal objectivity:

Article 15 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China" If a taxpayer encounters dissolution, bankruptcy, cancellation or other circumstances and terminates its tax obligations in accordance with the law, it shall file a Before deregistration is handled by the industrial and commercial administrative authorities or other authorities, the tax registration authorities shall apply for deregistration with the relevant certificates to the original tax registration authority; if it is not necessary to register with the industrial and commercial administrative authorities or other authorities according to regulations, the relevant authorities shall approve or declare the termination. Within 15 days from the date of registration, apply to the original tax registration authority for deregistration of tax registration with relevant certificates. If a taxpayer's residence or place of business changes, which involves a change of tax registration authority, he shall apply to the original tax registration authority for cancellation of tax registration before applying to the industrial and commercial administration or other authorities for change or cancellation of registration, or before changing his residence or place of business. , and apply for tax registration to the tax authorities at the place of destination within 30 days. If a taxpayer's business license is revoked by the industrial and commercial administrative authority or its registration is revoked by other authorities, it shall apply to the original tax registration authority to cancel its tax registration within 15 days from the date the business license is revoked or the registration is revoked.