According to the provisions of the tax law, an enterprise cannot cancel its tax payment certificate under normal business conditions, and can only cancel it under the following circumstances:

1. Taxpayers who have terminated their tax obligations according to law should go to the original tax declaration place to cancel their tax registration with relevant documents and materials before going through the cancellation registration with the industry and commerce or other authorities due to dissolution, bankruptcy, cancellation, etc.; If it is not necessary to register with the industry and commerce or other authorities, it shall report to the original tax registration authority for cancellation of tax registration within 15 days from the date of approval or termination by the relevant authorities.

2. A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall, within 05 days from the date of revocation or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.

3. Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall, before applying to the industry and commerce or other authorities for change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and report to the tax authority where he moves in for tax registration within 30 days from the date of cancellation of tax registration.

4. Non-residents who contract engineering operations or provide labor services within the territory of China shall, within 15 days after the completion of the project, submit copies of relevant documents such as project completion certificate and acceptance certificate to the local competent tax authorities by themselves or by entrusting domestic institutions and individuals, and report for cancellation of tax registration in accordance with the relevant provisions of the Measures for the Administration of Tax Registration.

5. Before going through the cancellation of tax registration, the taxpayer shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, tax overpayment (exemption), late payment fees and fines, hand in tax documents such as invoices and tax registration certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.