Abstract: When an enterprise goes bankrupt, dissolves or cancels, the tax registration should be cancelled first, and then the industrial and commercial registration should be cancelled. When an enterprise goes bankrupt, dissolves or cancels, it should cancel its tax registration first, and then cancel its industrial and commercial registration. You should apply to the tax authorities, fill in the application form for cancellation of tax registration, sign and seal it, and first cancel the tax payment, late fees, fines, payment of invoices, collection of original and duplicate tax registration certificates and other tax certificates. I'm afraid not without a month or two. It's a long way to go, Xiu Yuan. For example, wholesale and retail will cancel the value-added tax first, and service industry will cancel the business tax first. According to the Business Process of Joint Tax Registration of Shanxi Provincial State Taxation Bureau and Shanxi Provincial Local Taxation Bureau (for Trial Implementation), taxpayers should report the cancellation of tax registration to the corresponding competent tax authorities according to the ownership of the main types of turnover tax paid, that is, taxpayers who mainly pay value-added tax should report the cancellation to the competent tax authorities; Taxpayers who mainly pay business tax report to the competent local tax authorities for handling. In case of dissolution, bankruptcy, cancellation, etc., taxpayers who terminate their tax obligations according to law shall go to the administrative department for industry and commerce or other organs for cancellation of registration with relevant certificates and materials (dissolved or cancelled taxpayers shall hold the resolutions of the higher authorities or the board of directors of taxpayers, dissolution and cancellation documents agreed by partners and other documents and materials; Bankrupt taxpayers should declare cancellation of registration with bankruptcy certificates and other documents and materials of the court. When handling the cancellation of registration, taxpayers should fill in the Approval Form for Cancellation of Tax Registration (in triplicate), truthfully provide relevant documents (including originals and photocopies in duplicate) and materials according to different situations, settle the tax payable, tax refund (exemption), late payment fees and fines, and return tax vouchers such as invoices and tax registration certificates. 1. If a taxpayer within the registration scope is dissolved, goes bankrupt, cancels or terminates its tax obligation according to law, it shall apply to the competent tax authorities for cancellation of tax registration within 15 days before the cancellation of industrial and commercial registration or within 30 days after the administrative department for industry and commerce changes its business address. If the tax collection and management organ changes due to the change of tax registration, the original tax collection and management organ shall cancel the tax registration at the same time after handling the change (see the change of tax registration for details). The inspection sub-bureau of the tax collection bureau is responsible for clearing the tax receipts of general taxpayers of value-added tax, and the management sub-bureau is responsible for clearing the tax receipts of other types of taxpayers and taxpayers who change the tax collection and management organs. 2. Taxpayers should provide the following information: (1) relevant supporting documents such as the resolution of the competent department or the board of directors (workers' congress) and their copies; (2) If the business license is revoked, the revocation decision issued by the administrative department for industry and commerce and its copy shall be submitted; (3) Other materials and certificates required by the competent tax authorities. 3. When the tax collection branch directly under the accepting department accepts the taxpayer's application for cancellation of registration, it shall require the taxpayer to fill in the Application for Cancellation of Tax Registration Approval Form (DJ0 12). The tax collection sub-bureau directly under the Central Government shall review whether the forms filled in by taxpayers meet the requirements, whether the attached materials are complete and consistent with the original ones, and issue the Notice of Receiving Tax Documents (WS003) to taxpayers, telling them to collect the Notice of Cancellation of Tax Registration (DJ0 13) from the tax authorities at the designated time (this notice, Notice of Taxpayer's Migration, cannot be issued if the tax collection and management unit is cancelled due to the change of tax registration). Belonging to the inspection sub-bureau, the collection sub-bureau directly under it will transfer the data to the inspection sub-bureau for processing the next day.