Legal analysis: if the general taxpayer fails to cancel his tax, he will be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2000 yuan. If the circumstances are serious, a fine of more than 2,000 yuan 1 10,000 yuan shall be imposed. Cancellation of tax registration refers to the activities of taxpayers who terminate their tax obligations according to law due to dissolution, bankruptcy, cancellation or other reasons, report the cancellation of tax registration to the original tax registration authority with relevant documents, and then go to the administrative department for industry and commerce or other organs for cancellation of registration. At the same time, the tax has the right to recover from the debtor for life, that is, it is not limited by the statute of limitations.

Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.