1, it will not be cancelled automatically at first. In places where information declaration is realized, such as Chengdu, Sichuan, if it is not declared for one month, the information of the tax authorities shows that it is an abnormal taxpayer, and if it is not declared for three months, it shows that it is a missing taxpayer. If it is necessary to restore the normal declaration status, it is necessary to pay the fine first, and then pay the tax and late payment fee that should be declared.

2. Whether the administrative department for industry and commerce confirms the existence of the main business qualification in time according to the annual inspection. If it is necessary to cancel the business relationship, it is necessary to issue a notice of tax completion handled by the tax authorities (that is, we usually say tax cancellation procedures) before canceling the business relationship.

3. At present, the industrial and commercial and tax authorities have imposed the punishment of freezing the legal person qualification again for enterprises that have disappeared abnormally, and there is no case of refusing to accept the change of business premises or re-applying.

To put it simply, if this happens, the legal person on the business license will not be able to apply for a new business license and tax registration certificate again without completing all the tax and industrial and commercial procedures.

5. In the latter case, the tax authorities shall recover the unpaid or underpaid taxes, late fees or fraudulent taxes for tax evasion, tax refusal or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph. (Citing Article 52)