If a self-employed person is a self-employed person with regular quota management, and has invoiced or invoiced on his behalf or declared tax in history, then if he wants to cancel the tax, he needs to apply to the competent tax authority for tax cancellation. Because it is conventional quota management, the tax cancellation process is relatively simple to handle. Most tax bureaus will check your past income and tax payment, and check whether all invoices have been cancelled, as well as your special invoice seal and tax control equipment. After handling these common businesses, the tax bureau will issue you a tax payment certificate. With this certificate, you can directly apply to the market supervision department for industrial and commercial cancellation.
If the self-employed are not managed on a regular basis, but are managed by audit and collection, and have received invoices or handled relevant tax returns, then the simple cancellation method cannot be used when handling tax cancellation, and the general cancellation method should be used. Although the procedures are simplified now, they are still cumbersome on the whole.
The specific procedure is that you should apply to the tax authorities for tax cancellation. The tax authorities should analyze your declaration records and related information, then evaluate whether you are at risk, and designate relevant personnel to check your account books to see if there is any phenomenon of underpaying taxes. After this series of processing, the tax bureau can issue you a tax payment certificate, and then you can take the tax payment certificate to the Kunming Market Supervision Administration in your district to cancel the business license. This kind of time is relatively long, but basically the state stipulates that it should be within 20 working days.