Legal analysis: 1. Before going through the cancellation of tax registration, taxpayers should first settle the tax payable, late fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates. 2. When handling the cancellation of tax registration, the taxpayer shall submit the application for cancellation of tax registration, the approval documents of the higher authorities or the resolutions of the board of directors and the workers' congress and other relevant materials. If the tax authorities meet the conditions for cancellation of registration after examination, they may receive and fill in the Approval Form for Cancellation of Tax Registration. 3. After the tax administration department has checked and audited, it shall go through the formalities for cancellation of tax registration. If a taxpayer needs to change the tax registration authority due to the change of domicile and business premises, the original tax registration authority shall, after going through the cancellation procedures, serve the taxpayer's notice of emigration to the tax authorities in the place where he moved in, and attach the taxpayer's file transfer list, and the tax registration authority in the place where he moved in shall re-apply for tax registration for the taxpayer. If you have paid the tax you owe, you need to settle the tax before you can apply for cancellation and renewal. The invoice received and purchased has not been cancelled, and can only be cancelled after the invoice is cancelled. The tax plate has not been cancelled, and the cancellation can only be continued after the tax plate is cancelled. If the enterprise is accepted as a normal household, it needs to supplement the tax declaration, pay back the tax and pay the corresponding late fees and fines. After the normal state is released, you can submit the cancellation application according to the normal procedure.

Legal basis: "Measures for the Administration of Tax Registration" Article 26 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.