Legal basis: Measures for the Administration of Tax Registration
Article 28 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
Article 29 Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall, before applying to the administrative department for industry and commerce or other organs for the change or cancellation of registration, report the cancellation of tax registration to the original tax registration authority with relevant documents and materials, and report the cancellation of tax registration to the local tax authority within 30 days from the date of cancellation of tax registration.
Article 30 If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials within 65 days before the completion of the project.
Article 31 Before going through the cancellation of tax registration, a taxpayer shall submit relevant documents and materials to the tax authorities, settle the payable tax, excessive (exempted) taxes, late payment fees and fines, and hand in invoices, tax registration certificates and other tax certificates, and then go through the cancellation of tax registration after being approved by the tax authorities.
Tisch
With the implementation of "Administrative Licensing Law" and the promulgation of "Implementing Outline of Comprehensively Promo