Legal analysis: Individual industrial and commercial households with regular fixed quotas (hereinafter referred to as taxpayers) shall apply to the tax authorities for tax clearance and cancellation in the following circumstances. Specifically include:

1. Due to dissolution, bankruptcy, revocation, etc., tax obligations are terminated in accordance with the law.

2. According to regulations, it is not necessary to apply for deregistration with the market supervision and administration authority or other authorities, but it is approved or terminated by the relevant authorities.

3. The business license has been revoked by the market supervision and administration authority or the registration has been revoked by other authorities. Taxpayers who meet one of the following circumstances are exempted from going to the tax authorities for tax cancellation and can apply directly to the market supervision department for cancellation registration.

Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to personal income tax:

(1) Wage and salary income ;

(2) Income from remuneration for labor services;

(3) Income from author remuneration;

(4) Income from royalties;

(5) Income from operations;

(6) Income from interest, dividends, and bonuses;

(7) Income from property leasing;

(8) Transfer of property Income;

(9) Accidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.