Generally, it can't be queried, but it can be queried through the enterprise electronic tax bureau system, and some cancellation self-service query functions are available.

1. Can I cancel the tax registration directly?

Taxpayers can apply for pre-inspection in the cancellation acceptance window of the tax service hall before formally handling the cancellation application, and the window will issue the Notice of Public Matters to help taxpayers grasp the information of public matters in time. Taxpayers can also log in to Shenzhen Electronic Taxation Bureau and apply for tax cancellation pre-inspection online.

2. What common problems may be involved in the general cancellation of pre-inspection enterprises?

(1) has undeclared and tax owed information;

(2) There are unverified invoices;

(3) Abnormal state and abnormal cancellation;

(4) There are unfinished land value-added tax liquidation procedures in real estate projects;

(5) The taxpayer of enterprise income tax has not completed the final settlement of enterprise income tax;

(6) There is overpayment (including prepayment and tax refund);

(7) There are unpaid tax bills;

(8) Failing to pay cross-regional tax-related statements;

(9) The qualification of anti-counterfeiting and tax control has not been cancelled;

(10) The export tax refund (exemption) record has not been revoked;

(1 1) The property, land, car and boat have not been transferred or cancelled;

(12) There are unresolved tax violations;

(13) There is an unfinished tax assessment;

(14) There is an incomplete monthly summary declaration of regular line;

(15) under investigation;

(16) There are other unfinished business.

Enterprises involved in pre-inspection need to deal with the above outstanding matters before they can cancel their tax registration normally.