First of all, understand the reason for unbinding.
There may be many reasons for unbinding taxpayers, such as taxpayers' resignation, job adjustment or the need to replace more suitable taxpayers. After determining the reason for unbinding, the enterprise should ensure that the new tax collectors have corresponding tax knowledge and business ability to ensure the smooth progress of tax work.
Second, prepare relevant information.
Unbinding tax collectors need to prepare relevant materials, such as enterprise tax registration certificate, tax collector's identity certificate, power of attorney, etc. Enterprises should ensure the authenticity and integrity of these materials so that the tax authorities can verify them.
Third, submit an application for unbinding.
An enterprise shall, in accordance with the requirements of the tax authorities, submit an application for unbinding and relevant materials to the competent tax authorities. When submitting an application, the reasons for unbinding and the new tax collectors should be explained in detail so that the tax authorities can understand the actual situation and deal with it.
Fourth, waiting for review and handling.
After receiving the application for unbinding, the tax authorities shall examine and handle it. If approved, the tax authorities will cancel the original taxpayer's tax eligibility and handle the new taxpayer registration procedures for the enterprise. Enterprises should pay close attention to the audit progress and communicate and coordinate with the tax authorities in time when necessary.
Verb (abbreviation for verb) updates tax system information.
After the taxpayer is unbound, the enterprise should update the tax system information in time and input the new taxpayer information into the system to ensure the normal tax work. At the same time, enterprises should also strengthen internal management to ensure the standardization and safety of tax work.
To sum up:
Unbinding tax collectors need to prepare relevant materials in accordance with the requirements of relevant tax laws and regulations and submit them to the competent tax authorities for review. After examination and approval, the enterprise should update the tax system information in time, strengthen internal management, and ensure the smooth progress of tax work.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 8 provides that:
Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. Taxpayers and withholding agents have the right to apply for reconsideration and bring a lawsuit against the decision of the tax authorities, and demand state compensation in accordance with relevant state regulations. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.
Article 29 provides that:
Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 provides that:
Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.