Legal Analysis: According to the provisions of the Measures for the Administration of Tax Registration, taxpayers who terminate their tax obligations according to law due to dissolution, bankruptcy, cancellation or other circumstances 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 industrial and commercial administration or other authorities; 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. Before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the payable taxes, excessive (exempted) taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities. As there may be differences in different places, please consult the competent tax authorities for specific information.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.