If an enterprise needs to cancel, it must go to the tax bureau to pay the tax owed before cancellation, and pay the tax payable, tax refund (exemption), late fees and fines that need to be settled before cancellation; Enterprise due to dissolution or bankruptcy; If an enterprise is cancelled due to revocation of its business license, cancellation of registration and other reasons, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.

Legal objectivity:

Measures for the administration of tax registration

Article 29

Before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, 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.