1, there must be a fundamental change in the content of tax registration. According to Article 16 of the Tax Administration Law, the prerequisite for cancellation of tax registration is that the taxpayer's tax registration content has changed fundamentally, that is, it can lead to the disappearance of the taxpayer's tax subject status in tax collection and management, which is different from the prerequisite for changing tax registration. After the cancellation of tax registration, the taxpayer's status as the subject of tax payment no longer exists. Article 15 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection divides the circumstances that require cancellation of tax registration into the following three types:

First, in case of dissolution, bankruptcy, cancellation or other legal termination of production and business activities, taxpayers shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go through 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 the 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.

Second, if a taxpayer's domicile or business premises change involves changing the tax registration authority, he should apply to the original registration tax authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before changing his domicile or business premises, and report to the local tax authority for cancellation of tax registration within 30 days.

3. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the competent tax authorities for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

2. Taxable amount, late payment fee and fine must be settled with the tax authorities, and invoices, tax registration certificates and other tax certificates must be cancelled. Considering that when a taxpayer applies to the original tax authority for cancellation of tax registration, once the tax registration is cancelled, it means that the original taxpayer no longer exists in law. Whether the main body of production and operation disappears or the main body moves, it is the disappearance of the taxpayer to the original tax registration authority. Therefore, Article 16 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that taxpayers applying for tax cancellation registration must handle the following matters with the original tax registration authority:

First of all, settle the tax payable and late fees. Taxpayers who have gone through the cancellation of tax registration, if they still have unpaid taxes and late fees, must first settle the taxes and late fees before going through the cancellation of tax registration. For example, if a taxpayer needs liquidation due to closure, bankruptcy, dissolution or cancellation, the tax authorities have the right to participate in the liquidation group and recover the tax arrears and late fees.

Second, settle the fine. The fine here refers to all or part of the fine that the taxpayer has not paid after being fined by the tax authorities for violating the relevant tax laws. However, the fines here, like those of other administrative organs, cannot take precedence over taxes and late fees. When taxpayers have limited ability to perform, they can only give priority to paying off taxes and late fees.

Third, hand in the cancellation invoice. Taxpayers may have received or purchased unused invoices and invoice receiving and purchasing books when they declare cancellation of tax registration. For these remaining invoices and other bills, taxpayers are not allowed to dispose of them by themselves, and must return them in full, and the tax authorities will hand them in for cancellation.

Fourth, hand in tax registration certificates and other tax certificates. When handling the cancellation of tax registration, the tax authorities will generally require taxpayers to submit an application for cancellation of tax registration, resolutions of the competent department or the board of directors, other relevant supporting documents and various tax payment certificates. Among them, the tax registration certificate and other tax certificates must be cancelled by the tax authorities.