The scope of cancellation of tax registration: the taxpayer will be dissolved automatically when the business term expires; The enterprise is cancelled due to reorganization, division, merger and other reasons; The enterprise is insolvent and goes bankrupt; The change of the taxpayer's domicile and business address involves the change of the original competent tax authorities; The business license of the taxpayer is revoked by the administrative department for industry and commerce; And other circumstances in which taxpayers terminate their tax obligations according to law. Option D: If the business premises and premises change and the competent tax authorities change, the tax registration shall be cancelled.