First of all, in view of your first question, it will be more difficult to cancel your business license without a tax registration certificate, because generally speaking, after handling the business license, there may be no national tax registration certificate, but there must be a local tax registration certificate. If you can't say no to any of them, and if you don't cancel your business, you will always be registered in the industrial and commercial department, that is to say, you must go to your annual inspection. The business license, as the industrial and commercial registration of an enterprise that can't find a person for a long time, will not be automatically cancelled, but will be recorded separately. When you use the name of the original legal person to register with the relevant departments after N years, maybe you can't do anything. .......

Then, as for the problem that you said there is no tax payment receipt, it will be defined according to the seriousness of the circumstances. Whether to define different penalties for tax evasion will be different. You didn't say what the nature and scale of your business are, so I can't tell you what the punishment result will be.

Finally, the problem of tax payment. If you pay the tax, you have to reissue the tax registration certificate first, which will involve a fine. Because the tax law stipulates that you have to apply for the tax registration certificate within 30 working days of obtaining the business license, you are overdue ... At the same time, when you pay the tax, you will be limited to order the rectification notice (that is, the fine) to pay the tax and the late payment fee. Finally, you can get the tax payment certificate.