Small-scale enterprises can only go to the local industrial and commercial bureau for cancellation, but not elsewhere.

Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations.

Resident enterprises refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign regions, but their actual management institutions are in China.

Non-resident enterprises refer to enterprises established in accordance with the laws of foreign regions, whose actual management institutions are not in China, but have established institutions and places in China.

Or there are enterprises that have no institutions and places in China, but have income from China.