Paragraph 1 of Article 2 of the Regulations on Individual Industrial and Commercial Households stipulates: "Citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of this Ordinance." The following are the matters related to the cancellation of registration of individual industrial and commercial households:
I. Cancellation of registration of individual industrial and commercial households:
1, individual industrial and commercial households change operators (change owners);
2. The registration of individual industrial and commercial households is revoked according to law or the business license of individual industrial and commercial households is revoked according to law;
3. The business license of individual industrial and commercial households is confiscated for other reasons;
4, individual industrial and commercial households are no longer engaged in business activities.
Two. Information required for cancellation of registration of individual industrial and commercial households:
1. Relevant lease vouchers, lease contracts and lease invoices;
2. Original business license;
3. Organization code and original ca certificate;
4. Original and photocopy of the national tax registration certificate;
5, nearly three years of financial statements and accounting vouchers;
6. Official seal and engraved registration card;
7. Tax payment voucher (bank tax payment list);
8. Written-off invoices and unwritten-off invoices;
9. Relevant articles of association at the time of establishment (if any, please provide);
10, social security related information (only self-employed individuals who have paid social security need to provide it).
Three, individual industrial and commercial households cancellation process:
Cancel the national tax registration certificate-cancel the local tax registration certificate-cancel the business license-cancel the organization code certificate (if there is an organization code certificate that needs to be cancelled), and the cancellation is completed.
Usually, individual industrial and commercial households are basic households without bank accounts and do not need to cancel bank accounts.
Fourth, matters needing attention:
Individual industrial and commercial households usually do not need to provide an intermediary to issue a cancellation tax report for the past three years, but in practice, the individual income tax collection method of individual industrial and commercial households is audit collection, which may involve issuing a cancellation tax report.
Individual industrial and commercial households closed down without cancellation:
1. After one year, your business license will be revoked by the industrial and commercial department for failing to accept the annual inspection on time (according to the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households and its detailed rules for implementation). )
2. According to Article 18 of the Measures for the Administration of the Registration of Names of Individual Industrial and Commercial Households, an application for the name of an individual industrial and commercial house within the jurisdiction of the same registration authority shall not be approved for registration under any of the following circumstances: it is the same as the name of an enterprise whose business license has been revoked for less than three years or an individual industrial and commercial house whose business license has been revoked for less than 1 year.
After the store is revoked, the name of the store shall not be used again within one year from the date of revocation.
It should also be noted that when preparing to cancel the self-employed, you must first consult the local administrative department for industry and commerce to clarify the relevant matters, such as materials and procedures, so as to save a trip in vain.