According to Article 11 of the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households: "Individual industrial and commercial households shall go through the formalities of closing down and hand in their business licenses. If the business is suspended for more than six months, the business license shall be confiscated by the original registered administrative department for industry and commerce. "

Individual industrial and commercial households can apply for suspension of business, but generally speaking, the application for suspension of business shall not exceed 6 months, otherwise the business license may be revoked.

When the industrial and commercial office is closed, the self-employed can also choose to close down at the tax department, and they are exempt from tax during the closure period.