In the case of cancellation of tax registration, the enterprise goes bankrupt due to insolvency, and the taxpayer is automatically dissolved due to the expiration of the production and operation period.

Before going through the cancellation of tax registration, taxpayers should first settle the tax payable, late fees and fines with the tax authorities, and hand in tax certificates such as invoices and tax registration certificates.

When handling the cancellation of tax registration, taxpayers shall submit the following materials: an application for cancellation of tax registration; The approval of the higher authorities or the resolutions of the board of directors and the workers' congress and other relevant materials. If the tax authorities meet the conditions for cancellation of registration, they may receive and fill out an application form for cancellation of tax registration.