The materials required for individual industrial and commercial households to cancel tax generally include a copy of business license, tax registration certificate, identity certificate of legal representative, financial statements, tax returns, invoice purchase book, unused invoices, etc.

Tax cancellation process for individual industrial and commercial households:

1, individual industrial and commercial households need to cancel the tax registration certificate at the tax registration authority.

2. Settle the payable taxes, late fees and fines; Then, submit an application for cancellation and provide relevant supporting materials.

3, the tax authorities after the audit, tax cancellation procedures.

Conditions for cancellation of business license of individual industrial and commercial households:

1, individual industrial and commercial households change operators (change owners).

2. The registration of individual industrial and commercial households is revoked according to law or the business license of individual industrial and commercial households is revoked according to law.

3. The business license of individual industrial and commercial households is confiscated for other reasons.

4, individual industrial and commercial households are no longer engaged in business activities.

To sum up, when handling tax cancellation, individual industrial and commercial households should follow the prescribed procedures and provide complete information to ensure the integrity and accuracy of tax records and avoid possible legal risks in the future.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 16

Taxpayers who terminate their tax obligations due to dissolution, bankruptcy, cancellation or other circumstances shall, within 30 days from the date of termination of their tax obligations, apply to the tax authorities for cancellation of tax registration.