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Tax cancellation industry and commerce do not cancel.
Legal analysis: because if your business license fails to go through the annual inspection of industry and commerce according to the specified time, it will be automatically revoked.

Legal basis: Article 63 of the Regulations of the People's Republic of China on the Administration of Company Registration. If the company changes its registered items, it shall be ordered by the company registration authority to do so within a time limit. Failing to do so within the time limit, a fine of 1 10,000 yuan or more and10,000 yuan or less shall be imposed.