Immediately cancel the tax.
Application conditions
Taxpayers who have not handled tax-related matters, taxpayers who have handled tax-related matters but have not received invoices (including invoices), taxpayers who have not owed taxes, and taxpayers who have gone through tax payment procedures such as paying off invoices and settling tax payable at the time of inquiry can apply directly to the market supervision department for cancellation of registration without going to the tax authorities for tax payment certificates.
If a taxpayer who fails to handle tax-related matters takes the initiative to go to the tax authorities for tax payment, the tax authorities may immediately issue tax payment vouchers according to the business license provided by the taxpayer.
If a taxpayer declared bankrupt by the people's court applies to the tax authorities for tax cancellation on the basis of the ruling of the people's court to terminate the bankruptcy procedure, the tax authorities will immediately issue tax payment receipts.
If the branch of an enterprise is not in the state of tax inspection, has not owed taxes (late fees) and fines, and has paid off invoices and special tax control equipment, if the head office collects and pays the value-added tax and enterprise income tax, and fails to prepay or distribute the value-added tax and enterprise income tax locally, the tax authorities will immediately issue tax payment vouchers.
When taxpayers who meet the following conditions apply for tax cancellation, the tax authorities provide instant settlement services, adopt the "commitment system" to handle vacancies, and immediately issue tax payment vouchers:
1. Taxpayers who have handled tax-related matters but have not received invoices, unpaid taxes (late fees) and fines take the initiative to go to the tax authorities for tax payment procedures.
2. For taxpayers who are not in the state of tax inspection, do not owe taxes (late fees) and fines, have paid off special invoices for value-added tax and special equipment for tax control, and meet one of the following circumstances.
(1) taxpayers with tax credit rating of A and B;
(2) M-level taxpayers whose tax credit rating of the holding parent company is A-level;
(3) Enterprises established by the people's government at the provincial level to introduce talents or industry leaders recognized by industry associations at or above the provincial level;
(4) Regular individual industrial and commercial households that are not included in the tax credit rating evaluation;
(5) Taxpayers who have not reached the VAT tax threshold.
Set the foundation
1. Article 16 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
2 "People's Republic of China (PRC) tax collection and management law implementation details" fifteenth.
Chapter 5 of the Measures for the Administration of Tax Registration (promulgated by Order No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and revised by Order No.36, No.44 and No.48 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)).
4. Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Optimizing the Tax Procedures for Enterprise Cancellation (Guo Shui Fa [2065]149).
5. Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Deepening the Administration of Decentralization, Strengthening Supervision, Improving Services and Promoting the Reform of Optimizing Tax Cancellation Procedures (Guo Shui Fa [2065] No.438+09).
6. Notice of State Taxation Administration of The People's Republic of China and the General Administration of Market Supervision on Further Improving the Simple Cancellation of Registration and Convenient Market Exit of Small and Medium-sized Enterprises (Shi Guo Zhu Jian Fa [2021] No.45)
Handling materials
Handling place
Can be handled through the tax service hall (place) and the electronic tax bureau.
Processing organization
Competent tax authorities
charging standards
be free of charge
Processing time
Immediate settlement
Contact number
(02 1) 12366
Treatment process
Matters needing attention of taxpayers
1. Taxpayers are responsible for the authenticity and legality of the submitted materials.
2. The document form can be downloaded from the "Download Center" section of the website of the tax bureaus of all provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning), and can also be collected at the tax service hall.
3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.
4. If the information provided by the taxpayer is a copy, it shall be marked as "consistent with the original" and signed.
5. Taxpayers whose real name information has been verified will no longer provide copies of registration certificates, copies of identity documents, approval documents of higher authorities or resolutions of the board of directors, project completion certificates, acceptance certificates and other related documents, and invoice collection books.
6. For taxpayers who apply for the tax cancellation process, if the information is incomplete, the tax authorities can adopt the "commitment system" to fill the vacancy after the taxpayer makes a commitment, and immediately issue a tax payment receipt. Taxpayers should complete the data filling in accordance with the promised time limit and handle related matters. If the promise is not fulfilled, the tax authorities will bring their legal representatives and financial leaders into the D-level management of tax credit.
7. Before the taxpayer declares the cancellation of tax, it shall settle the tax payable, refund (exempt) the tax, late fees and fines, and hand in the cancellation invoices and other tax vouchers, among which:
(1) Before going through the tax cancellation, the enterprise income tax payer shall declare the liquidation income to the tax authorities and pay the enterprise income tax according to law.
(2) If the taxpayer fails to go through the land value-added tax liquidation procedures, it shall go through the land value-added tax liquidation before reporting the cancellation of tax.
(3) Export enterprises shall declare cancellation of tax after handling export tax refund (exemption).
8. Taxpayers with abnormal status need to remove the abnormal status first, and go through tax declaration and cancellation procedures before they can declare tax cancellation.
9. Taxpayers do not need to propose a tripartite (entrusted) payment agreement to the tax authorities to cancel the bank tax when handling the tax cancellation declaration. After the tax authorities complete the tax cancellation, the bank-tax tripartite (entrusted) transfer agreement will be automatically terminated.