In the past, the business license and tax registration certificate of the old company were not automatically cancelled, including the organization code certificate. The procedure is to cancel the national tax and local tax first, then cancel the business license and then cancel the organization code certificate. It's okay not to apply for a business license for the time being, but the Industrial and Commercial Bureau stipulates that the business license will be automatically revoked without annual inspection for two years (the subsequent cancellation has not been done, so I don't know if it's troublesome, and the legal person name can definitely not apply for a business license again), and the cancellation of the tax registration certificate is a bit troublesome. Your legal person does not intend to set up a new company. You can turn it into an abnormal company, but the tax issue must be dealt with. Whether it's an abnormal company or a cancellation, it's necessary to set up one. The reason is self-evident.