There are several confusing links in the cancellation procedure of enterprise legal person, namely, revocation of business license, cancellation of tax registration and cancellation of industrial and commercial registration.

Revoking the business license is an administrative punishment imposed by the Administration for Industry and Commerce on illegal enterprise legal persons according to the national industrial and commercial administrative regulations.

Cancellation of tax registration and cancellation of industrial and commercial registration belong to enterprise cancellation procedures. Where an enterprise goes through the cancellation of registration, it shall apply to the industrial and commercial department for cancellation of registration after going through the tax cancellation registration.

When an enterprise as a legal person is cancelled or declared bankrupt, it is not only necessary to bear the corresponding civil liability, but also the person in charge directly responsible for the unit crime and other directly responsible personnel should bear the corresponding criminal liability. In other words, even if the qualification of an enterprise as a legal person is cancelled, the relevant responsible person cannot escape the investigation of criminal responsibility.