Cancellation of tax registration refers to the cancellation of tax registration procedures that taxpayers apply to the original tax authorities when they terminate their tax obligations for legal reasons. 1. The tax cancellation process of self-employed households 1, and whether the input information (1) is complete, legal and valid, whether the cancellation tax registration form is complete and accurate, and whether the seal is complete; (2) If the paper materials are incomplete or the contents filled in are not in conformity with the provisions, the taxpayer shall be informed to make corrections or re-fill them at one time; (3) Check whether the taxpayer cancels the tax registration within the prescribed time limit. If this is not done, it will be dealt with in violation of laws and regulations. 2, after the audit is correct, transfer to the next link, and all the information submitted by the taxpayer will be transferred to the next link. After receiving the information from the previous link, the follow-up link will carry out liquidation, which mainly includes the following contents: check whether the taxpayer has settled the following tax-related matters: (1) cancel the relevant qualifications; (two) pay taxes, tax refund (exemption), late fees and fines; (3) Check and cancel the remaining invoices; (4) Handling declaration matters; (five) cancel the anti-counterfeiting tax payers. Through the above review, the application for cancellation of tax registration is approved, and opinions are signed on the approval form for cancellation of tax registration submitted by it. After canceling the registration information entry system, a Notice of Tax Matters will be made and delivered to taxpayers, and relevant information will be put on record. Two. Self-employed individuals cancel tax procedures 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. Taxpayers shall submit the following materials when handling the cancellation of tax registration: an application for cancellation of tax registration; The approval 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, they may receive and fill out an application 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 notice of the taxpayer's 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.

Legal objectivity:

Article 46 of the Detailed Rules for the Implementation of the Regulations on the Administration of Registration of Market Subjects in People's Republic of China (PRC).

To apply for cancellation of registration, the following materials shall be submitted:

(1) an application;

(2) A resolution or decision on dissolution or cancellation according to law, or a document that has been revoked, ordered to close or revoked by an administrative organ;

(3) liquidation report, liquidation documents of creditor's rights and debts or certificates of completion of liquidation of debts;

(4) the tax payment certificate issued by the tax authorities.

In addition to the provisions of the preceding paragraph, if the people's court appoints a liquidator or bankruptcy administrator for liquidation, it shall submit the certificate designated by the people's court; When a branch of a partnership applies for cancellation of registration, it shall also submit a decision on cancellation of the branch signed by all partners.

Individual industrial and commercial households do not need to submit the second and third materials when applying for cancellation of registration; If a market entity applies for cancellation of registration due to merger or division, it is not necessary to submit the third document.