Under what circumstances does an enterprise need to handle tax cancellation? Welcome to pay attention, praise, recommend the next exciting content, handle the business by private letter, and cancel the business tax. In that case, do you need to apply? Let's take a look with Bian Xiao. First, enterprises should handle tax cancellation. The enterprise shall handle the tax cancellation, including: (1) legally terminating the tax obligation due to dissolution, bankruptcy, cancellation and other reasons. (2) It is not necessary to apply to the market supervision and administration organ or other organs for cancellation of registration according to regulations. However, with the approval or announcement of the relevant authorities, (3) the business license has been revoked by the market supervision and administration organ or deregistered by other organs; (4) the tax registration organ has been changed due to the change of domicile and business place; (5) the resident representative office of a foreign enterprise has terminated its business activities before the expiration of its term; and (6) overseas enterprises have contracted construction, installation, assembly, exploration projects and provided labor services in People's Republic of China (PRC). Leaving China after the completion of the project (7) Non-domestic registered resident enterprises have terminated their resident status upon confirmation by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 2. Conditions for exemption from handling tax cancellation. A limited liability company, an unincorporated enterprise as a legal person, a sole proprietorship enterprise and a partnership enterprise have not carried out business activities after obtaining a business license, and no creditor's rights and debts have occurred before applying for cancellation of registration. Under any of the following circumstances, they may be exempted from handling tax cancellation at the tax authorities. Directly apply to the market supervision department for cancellation of registration: 1 2, handled the tax-related matters but did not receive the invoice, and there was no overdue tax (late fee) and penalty. The company cancellation process is now ready for the industrial and commercial department to cancel the company social security, cancel the company national tax, and cancel the company seal at the industrial and commercial department's corporate bank basic account. Generally, it is troublesome to cancel the national tax of a company, but the overall cancellation takes several months. If there are too many tax problems, it may take about a year. Fourth, since the cancellation of the company is so troublesome, what will happen if it is not cancelled? If the company does not cancel its business and file tax returns, it will be listed in the list of business anomalies and tax anomalies after a certain period of time. After the company has not been cancelled for three years, the industrial and commercial department will cancel the company. If the company owes taxes, there will be late fees and fines, and eventually legal persons and shareholders may be blacklisted. After that, legal persons and shareholders can no longer start a company to take the high-speed rail. Aircraft and other means of transportation, so although it will be more troublesome to cancel the company, dear friends, the company is really closed and does not intend to maintain it, so it is very important to cancel it in time.