First, if a taxpayer needs to cancel the tax registration, he shall first take the Approval Form for Cancellation of Tax Registration and the Notice of Cancellation of Tax Registration issued by the State Administration of Taxation to the Administration Department to receive the Approval Form for Cancellation of Tax Registration issued by the local tax in duplicate.
Two, by the collection and management department for cancellation of tax registration personnel assigned to the inspection department for cancellation inspection, inspection department chief and inspectors respectively in the "application for cancellation of tax registration approval form" "liquidation of inspection link" column to sign and date. And issue a checklist. The inspectors must complete it within 3 working days.
Third, the taxpayer to the cancellation of tax registration application form to the competent tax office for tax settlement and payment of taxes owed, and then, by the administrator and director respectively in the cancellation of tax registration application form "tax collection link settlement and payment" column to sign and date. The tax office must be completed within 2 working days.
Iv. The taxpayer shall go to the accounting department with the Approval Form for Cancellation of Tax Registration for tax settlement and payment of tax arrears, and sign and date in the column of the Approval Form for Cancellation of Tax Registration for "Settlement and Payment of Tax in Collection Link". The accounting department must be completed within one working day.
Five, taxpayers with local tax invoices, to the tax service hall invoice window to cancel the invoice book and unused invoices, invoice window to fill in the "invoice cancellation registration form", and then, the invoice management personnel in the "cancellation of tax registration application form" "invoice management link cancellation of invoices" column to sign and date.
If the taxpayer has no local tax invoice, he/she will go to the invoice window of the tax service hall, and the invoice manager will sign the invoice without local tax in the column of "Cancellation of Tax Registration Application Approval Form" and "Cancellation of Invoice in Invoice Management Link", and the agent will sign it and sign the date. The head of the collection and management department signs the name of the person in charge.
Six, the taxpayer to the "cancellation of tax registration application form" to the collection and management department. The management personnel who handle the cancellation of tax registration will make a declaration inquiry and a tax registration change inquiry, and after the inquiry, they will sign and date in the column of "Audit Opinion of Registration Management Link". If a taxpayer fails to file a tax return or change tax registration within the prescribed time limit, the tax collection and management department will punish him according to the regulations.
Seven, the final collection and management department
1, taxpayers with the certificate of cancellation of tax registration and relevant information to the tax collection and management department for cancellation of tax registration management personnel for review. The tax registration personnel of the tax collection and management department can go through the cancellation procedures for taxpayers only after they get the inspection files filled in by the inspection department to re-audit the accounts.
However, the consequence of this practice is that it will no longer be eligible to become a corporate legal person within three years, and it will only return to normal after three years.