1. The registered addresses of most enterprises are virtual. In the annual spot check of the industrial and commercial department, if it is found that the company is not operating at the actual address, it will be included in the business exception list, and if it does not change its address in time to eliminate the business exception, its business license will be revoked.

2. For various reasons, the business license will be revoked in the second year if it no longer operates or fails to participate in the annual inspection of industry and commerce as required.

After the company does not operate, it will no longer file tax returns normally (it will also file zero tax returns if it does not operate), and the tax will be locked abnormally. Taxation is different from industry and commerce. As long as you don't understand, legal persons, shareholders and financial officers of normal enterprises will be restricted for life. Even after the company is revoked for three years, the legal person can re-register the company and the tax cannot be reported.

The materials required for tax cancellation are:

1. Original and photocopy of business license

2. Original and copy of tax registration

3. Original and photocopy of organization code

4. Bank account opening license

5. Official seal, name seal, financial seal, contract seal and fp seal.

6, tax control device and fp

7. Housing lease contract and fp

8. Bank statement

9. The company's three-year running account

Abnormal tax cancellation process: corporate income tax is cancelled before local tax.

National tax:

1, the national tax application terminates the abnormal tax payment.

2. Pay the fine and fill out various declaration forms.

3. Cancel the abnormality, fp and tax control.

4. Declare the current and current quarterly statements.

5. Submit an application for cancellation

Local tax: the cancellation process of local tax is similar to that of national tax, but the local tax will check the accounts of the past three years, and will also ask for the rental contract and rent fp. Many companies used virtual addresses when they first registered, and failed to renew their fees on schedule, so they could not provide rental agreements and house leases at all.

The difficulty of company cancellation lies in taxation. Only the national tax was cancelled, and the industrial and commercial registration was cancelled with the cancellation approval of national tax and local tax.