First, prepare relevant materials.
Hainan Haikou individual industrial and commercial households should prepare complete relevant materials before cancellation. These materials include, but are not limited to:
1. Original and copy of business license;
2. Original and photocopy of tax registration certificate;
3. Organization code certificate (if any);
4, the legal representative or person in charge of the identity certificate;
5. Bank account opening license (if any);
6. Financial statements and tax returns for the latest year;
7. Other supporting documents related to cancellation.
Second, submit an application for cancellation.
Individual industrial and commercial households need to bring the above materials to the local administrative department for industry and commerce to submit an application for cancellation. When submitting an application, an application form for cancellation shall be filled in and the reasons for cancellation shall be explained in detail. The administrative department for industry and commerce shall examine the submitted materials and accept them after verification.
Three. Deal with tax cancellation
Before the cancellation of industry and commerce, individual industrial and commercial households need to go through the tax cancellation procedures with the tax authorities. The tax department will verify the tax payment of individual industrial and commercial households and issue a tax cancellation certificate after confirming that there is no tax arrears or tax evasion.
Fourth, clean up creditor's rights and debts.
Individual industrial and commercial households should clean up all creditor's rights and debts before cancellation. If there are outstanding debts, they need to be settled through consultation with creditors; If there are irrecoverable creditor's rights, legal measures should be taken to recover them. Only when the relationship between creditor's rights and debts is clear and there is no dispute can cancellation be carried out.
Verb (abbreviation for verb) completes the cancellation procedure.
After completing the above steps, individual industrial and commercial households need to submit relevant certification documents to the administrative department for industry and commerce. After verification, the administrative department for industry and commerce will cancel the business license of individual industrial and commercial households and issue a cancellation certificate. At this point, the cancellation procedures for individual industrial and commercial households have been completed.
To sum up, the cancellation of individual industrial and commercial households in Haikou, Hainan needs to prepare relevant materials, submit cancellation applications, handle tax cancellation, clean up creditor's rights and debts, and finally complete cancellation procedures. In the cancellation process, individual industrial and commercial households should abide by relevant laws and regulations to ensure the smooth cancellation procedures.
Legal basis:
Regulations of People's Republic of China (PRC) on Individual Industrial and Commercial Households
Article 22 provides that:
Individual industrial and commercial households that no longer engage in business activities shall go through the cancellation of registration with the registration authority.
People's Republic of China (PRC) tax collection management law
Article 32 provides that:
When taxpayers stop production and business activities, they shall cancel their tax registration with the competent tax authorities in a timely manner.