(1) Application for cancellation: Get the Approval Form for Cancellation of Tax Registration in triplicate from the original competent tax authority, fill it out truthfully item by item, affix the official seal of the enterprise, and submit it to the competent tax authority within 10 days after receiving the Registration Form for Cancellation of Tax. (2) Provide the following information at the same time: 1. Company relocation certificate. Such as resolutions of shareholders' meeting and board of directors (workers' congress) and other relevant supporting documents; 2. Original and photocopy of tax registration certificate; 3. Unused invoices, special stamps for invoices and invoice purchase books; 4. Other relevant documents and materials. (3) Tax audit: audit whether the information provided is complete, whether the invoice has any record of violation, and whether the tax (fee), late payment fee, fine, etc. due have been paid. (4) approve the cancellation. After examination and approval by the competent tax authorities, they shall submit the Notice of Cancellation of Tax Registration, the Approval Form for Cancellation of Tax Registration and the tax liquidation report to the taxpayers. If the national tax and local tax are certified separately, the tax registration certificate shall be stamped with the "invalid" chapter and returned to the taxpayer after truncation; If the national and local taxes are jointly certified, the tax registration certificate of the taxpayer applying for cancellation shall be stamped with the seal of "local tax has been accepted for cancellation", and the tax registration certificate shall be returned to the taxpayer; After the tax registration certificate is accepted by the national tax, it shall be stamped with the "invalid" seal and returned to the taxpayer after being truncated. It is best for enterprises that mainly pay tax increase to go through the cancellation procedures of national tax first, and then go through the cancellation procedures at local tax after the national tax agrees to cancel the certificate. Pure local tax households can go directly to the local tax for cancellation procedures.

legal ground

Company law.