(1) receiving information. The registration window receives the application cancellation and tax declaration materials submitted by taxpayers, and checks whether the materials are complete and conform to the legal form. If the conditions for acceptance are met, an Approval Form for Cancellation of Tax Registration or a Tax Payment Declaration Form shall be made and submitted to the taxpayer for signature and confirmation, so that the taxpayer is not required to fill in the form. If the conditions for acceptance are not met, the taxpayer shall be informed on the spot of the information that should be corrected or the reasons for rejection. When making the Approval Form for Cancellation of Tax Registration and the Tax Payment Declaration Form, in addition to the "tax inspection opinions" and "examination opinions", it should be filled in column by column. If the contents cannot be filled in, it should be filled in column by column.

(2) being audited. After the cancellation registration window accepts the taxpayer's tax-related information, it can judge whether the taxpayer meets the simple cancellation conditions through the inquiry of Jinsan system. For taxpayers who do not meet the simple cancellation, they will be pushed to the Risk Management Section for general cancellation.

(3) the cancellation of the investigation. The individual management department of individual taxpayers is responsible for the investigation. The Risk Management Section preliminarily judges the risk level of the unit taxpayer according to the relevant risk doubts of the taxpayer. The Risk Management Section inspects high-risk taxpayers. Taxpayers with low risk level and no tax refund can be pushed to the tax source management unit for inspection by the Risk Management Section. If export tax rebate enterprises are involved, the goods and services tax section needs to review the export tax rebate business and then hand it over to the risk management section for inspection. In principle, it takes 65,438+00 working days to complete the cancellation investigation. The Risk Management Section will operate the suspension or termination procedures of the inspection time limit of the three major systems according to the inspection progress, and the lobby will promptly remind the Risk Management Section to cancel the investigation work near the due date.

(4) Revocation of the final judgment. The hall revokes the taxpayer's final judgment according to the verification results of the Risk Management Section and the tax source management unit and other materials.

(5) data archiving. The risk management department and the tax source management unit will hand over the verification data to the hall, which will collect, sort out, organize and archive them according to the requirements of tax collection and management archives management:

1. Notice of tax matters (notice of cancellation of tax registration, applicable to taxpayers with one photo and one yard), tax payment certificate (applicable to taxpayers with one photo and one yard) and delivery receipt;

2. Cancellation of tax registration approval form (applicable to taxpayers with one photo and one yard) and tax payment declaration form (applicable to taxpayers with one photo and one yard);

3. A copy of the approval document of the superior competent department or the resolution of the board of directors;

4 copies of relevant documents such as project completion certificate and acceptance certificate;

5. Copies of relevant certification materials for the change of domicile and business premises;

6. A copy of the cancellation decision issued by the administrative department for industry and commerce;

7 People's Republic of China (PRC) enterprise liquidation income tax return and its schedule;

8. Tax registration certificate and its photocopy and other tax certificates;

9 VAT general taxpayer (asset restructuring taxpayer) notice of tax incentives for asset restructuring (notice of cancellation of transfer) and transfer form;

10.

Second, the scope of application and processing time limit

(1) For taxpayers other than those who apply summary cancellation procedures, general procedures shall apply.

(2) If the information provided is complete, the contents filled in are accurate, the procedures are complete and meet the acceptance conditions, it shall be settled within 20 working days from the date of acceptance.

Three. Materials to be accepted

1. Application materials that should be submitted normally in the current period;

2. Invoice Purchase Book and unverified and unused invoices;

3. Taxpayers who use tax control equipment need to provide tax control disk, golden tax disk and tax return disk (provided after going through the cancellation liquidation procedures);

4. Cancellation of tax registration approval form/tax payment declaration form (no need to fill in the form);

5. If the industrial and commercial business license is revoked, a copy of the revocation decision issued by the administrative department for industry and commerce shall be submitted;

6. A copy of the approval document of the higher authorities or the resolution of the board of directors submitted by the taxpayer;

7. If a non-resident enterprise contracts engineering operations or provides labor services within the territory of China, and the project is completed, it shall submit a copy of the project completion certificate, acceptance certificate and other relevant documents;

8. If the taxpayer changes the tax registration authority due to the change of domicile and business premises, it shall provide a copy of the relevant certification materials for the change of domicile and business premises;

9. If the taxpayer of enterprise income tax needs liquidation when canceling, it shall submit the "People's Republic of China (PRC) Enterprise Liquidation Income Tax Return" and the attached table.