The cancellation of small and micro enterprises mainly includes tax, banking and industrial and commercial cancellation. Tax cancellation is required, as well as cancellation of bank account opening and cancellation of industrial and commercial business license. It needs to be published in the newspaper, and it takes 45 days to cancel the organization code certificate. Now that the organization code certificate has been cancelled after the integration of the three certificates, it is not necessary to cancel the organization code certificate. If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual business termination, handle the final settlement and payment of enterprise income tax for the current period with the tax authorities. An enterprise shall, before going through the cancellation of registration, declare its liquidation income to the tax authorities and pay enterprise income tax according to law.

First, declare the liquidation income to the tax authorities and pay enterprise income tax according to law;

Two, take the following information to the tax authorities for cancellation.

1, original and copy of national tax;

2, the annual settlement report;

3. Cancellation report;

4. Fill in the tax cancellation form (if there are unused invoices, write them off first). After completing the tax cancellation procedures, you can go through the industrial and commercial cancellation.

Legal basis:

Article 184 of the Company Law of the People's Republic of China, the liquidation group shall exercise the following functions and powers during the liquidation period:

(1) Clean up the company's assets and prepare a balance sheet and a list of assets respectively;

(2) Notifying and announcing creditors;

(3) Handling the unfinished business of the company related to liquidation;

(four) to pay the taxes owed and the taxes generated in the liquidation process;

(five) liquidation of creditor's rights and debts;

(6) Disposing of the company's remaining property after paying off debts;

(seven) to participate in civil litigation activities on behalf of the company.