1. Scope of application for cancellation of tax registration
Including:
(1) The taxpayer is dissolved, bankrupt or revoked;
(2) The business license of the taxpayer has been revoked by the market supervision and administration organ;
(three) the taxpayer's domicile, business premises or property rights change, which involves the change of the competent tax authorities;
(4) Other circumstances in which the taxpayer should cancel the tax registration.
2. General provisions on cancellation of tax registration
(1) Time limit for cancellation of tax registration
Taxpayers should apply to the competent tax authorities for cancellation of tax registration with relevant documents before going through the cancellation of registration with the market supervision and administration authorities.
Taxpayers who do not need to go through the cancellation of registration in the market supervision and management organs according to the regulations should report to the competent tax authorities for cancellation of tax registration with relevant documents within 15 days from the date of approval or termination by the relevant authorities.
If a taxpayer's business license is revoked by the market supervision and administration organ, it shall, within 05 days from the date of revocation of the business license, report to the competent tax authority for cancellation of tax registration.
Taxpayers should settle the tax payable, late fees, fines, invalid invoices, tax registration certificates and other tax certificates with the tax authorities before going through the cancellation of registration.
(2) Taxpayers who implement the registration mode of "one photo and one yard" must first declare tax clearance to the tax authorities before applying to the market supervision and management department for cancellation of registration.
After the tax payment is completed, the tax authorities shall issue a tax payment certificate to the taxpayer, and the taxpayer shall go through the cancellation formalities at the original registration authority with the tax payment certificate.
Taxpayers who apply to the market supervision department for simple cancellation may be exempted from handling the tax payment certificate in the tax authorities under any of the following circumstances: (1) failing to handle tax-related matters; Tax-related matters have been handled, but invoices, taxes (late fees) and fines have not been received.
Taxpayers should settle the tax payable, tax overpayment (exemption), late payment fees and fines, and hand in tax certificates such as cancellation invoices when handling tax returns with one photo and one yard. Among them, taxpayers of enterprise income tax should apply for one photo and one yard tax declaration, declare their liquidation income to the tax authorities and pay enterprise income tax according to law; Taxpayers who have not gone through the land value-added tax liquidation procedures should go through the land value-added tax liquidation first, and then go through the tax declaration of one photo and one yard; After the settlement of export tax refund (exemption), the export enterprise shall go through the customs declaration with one photo and one code.
Taxpayers with abnormal status need to remove their abnormal status and go through the formalities of tax declaration before going through the tax declaration with one photo and one yard. If the enterprise under investigation applies for cancellation of tax registration during the adjustment period of special tax investigation by the tax authorities, the tax authorities shall not handle the cancellation procedures in principle before the investigation is closed.
Taxpayers do not need to propose to the tax authorities to cancel the Entrusted Deduction Agreement when handling the tax declaration of one photo and one yard per household. After the tax authorities complete the tax declaration with one photo and one yard, the entrusted deduction agreement will be automatically terminated.
(3) Individual industrial and commercial households that have implemented the registration mode of "two certificates in one" should first declare the tax payment to the tax authorities before applying to the market supervision and management department for cancellation of registration.
After the tax payment is completed, the tax authorities shall issue a tax payment certificate to the taxpayer, and the taxpayer shall go through the cancellation formalities at the original registration authority with the tax payment certificate. It needs to be solved within 20 working days. Individual industrial and commercial households within 5 working days fixed. In the process of verification and inspection, the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, etc., and the processing time limit is suspended. Before handling the tax declaration of individual industrial and commercial households with two certificates in one, taxpayers with abnormal status need to remove their abnormal status and go through the tax declaration procedures.
(4) Taxpayers other than "one photo and one yard" and "integration of two certificates" shall cancel their tax registration with the competent tax authorities under any of the following circumstances.
(1) Due to dissolution, bankruptcy, cancellation, etc. The tax obligation is terminated according to law.
(2) It is not necessary to cancel the registration in the market supervision and administration organ or other organs according to the regulations, but it has been approved or terminated by the relevant authorities.
(3) Its business license has been revoked by the market supervision and administration organ or its registration has been cancelled by other organs.
(4) Overseas enterprises undertake construction, installation, assembly, exploration projects and provide labor services in People's Republic of China (PRC), and leave China after the completion of the projects.
⑤ The resident representative office of a foreign enterprise terminates its business activities before the expiration of the resident period.
⑥ Non-domestic registered resident enterprises shall terminate their resident status after being confirmed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Processing time: within 20 working days. Individual industrial and commercial households within 5 working days fixed. In the process of verification and inspection, the tax authorities find that there are cases of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, or need to make tax adjustments, and suspend the processing time limit.
Legal basis:
Paragraph 1 of Article 15 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report the cancellation of tax registration to the original tax registration authority with relevant documents, and then go through the 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.