Step 2: Check whether a simple cancellation has been submitted to the market supervision department.
If the system detects that the current taxpayer has submitted a simple cancellation to the market supervision department, the cancellation operation cannot be carried out in the electronic tax bureau (as shown below).
Step 3: Fill in the application information and verify the monitoring conditions.
When filling in the form, just click the drop-down box to select "Cancel Reason" and click Verify. (as shown in the figure below)
Step 4: Cancel the business.
(a) do not have the qualification of "immediate cancellation"
If the system judges that the current taxpayer does not have the qualification of "immediate cancellation", it will prompt the taxpayer to go to the lobby for "general cancellation". (Taxpayers are enterprises founded by "talents introduced by people's governments at or above the provincial level or industry leaders recognized by industry associations", and can go to the competent tax authorities for "talent information collection" and then have the qualification of "immediate cancellation". ) (as shown below)
In addition, if the system detects that the current taxpayer has unfinished tax matters, the electronic tax bureau will fulfill the one-time notification obligation for the taxpayer to download the Notice of Tax Matters (Notice of Incomplete Matters). The notice will list all outstanding tax matters and their attachments in detail. (as shown in the figure below)
(two) have the qualification of "immediate cancellation", but do not have the conditions of "immediate cancellation"
If the taxpayer has the qualification of "immediate cancellation" but does not have the condition of "immediate cancellation", the electronic tax bureau will fulfill the one-time notification obligation of downloading the Notice of Tax Matters (Notice of Matters Not Done) for the taxpayer. The notice will list all outstanding tax matters and their attachments in detail. (as shown in the figure below)
(3) Having the qualification of "immediate cancellation" and the conditions of "immediate cancellation", but there are still unfinished matters.
If the taxpayer has the qualifications and conditions for "immediate cancellation", but there are unfinished tax matters, the system will prompt the taxpayer, and the legal representative can promise to complete all unfinished matters within the "commitment expiration date", and then "immediate cancellation" can be carried out. (as shown in the figure below)
(1) If you agree to sign "Immediately"
letter of commitment
If the legal representative signs "immediate action"
Commitment letter ",and sign to confirm, you can" cancel immediately ". At that time, the electronic tax bureau will not only issue a notice of tax matters (notice of unfinished matters), but also issue a tax payment certificate or a notice of tax matters (notice of cancellation of tax registration) for taxpayers.
Commitment letter "title=" will be done right away.
Commitment letter "align=""/>
note:
1 If the taxpayer fails to fulfill his promise within the "promise expiration date", the tax bureau will not only modify the taxpayer's "cancellation" status according to relevant tax laws and regulations, but also include the legal representative in the "joint punishment" of the D-level tax credit management and relevant departments.
If the system detects that the current taxpayer has signed an electronic signature agreement with the tax bureau, it can sign an electronic signature commitment letter. Otherwise, if no agreement is signed, the commitment letter needs to be downloaded, printed, signed and sealed by hand, and uploaded to the electronic tax bureau before it can take effect.
(2) If you refuse to sign "Do it now? Tax payment certificate > commitment letter
If the taxpayer refuses to sign "act now"
Letter of Commitment ",issued a Notice of Tax Matters (Notice of Matters Not Done) for taxpayers, prompting taxpayers to go to the lobby for" general cancellation ".
(4) Having the qualification of "immediate cancellation" and the conditions of "immediate cancellation", and having no outstanding matters.
If the taxpayer passes all the monitoring conditions, it will prompt the taxpayer whether to confirm the cancellation, and click "Cancel" to complete the "immediate cancellation".