If a taxpayer is disbanded, bankrupt, revoked or otherwise, and its tax obligations are terminated in accordance with the law, it shall declare to the original tax registration authority with relevant certificates and information before applying for deregistration to the industrial and commercial administration or other authorities. To handle cancellation of tax registration; if it is not required to handle cancellation of tax registration at the industrial and commercial administration authority or other authorities according to regulations, one must apply to the original tax registration authority to handle cancellation of tax registration within 15 days from the date of approval or termination by the relevant authority with relevant certificates and information. . Cancellation of tax registration shall be handled by the competent district bureau (office). For the national and local tax authorities responsible for auditing and collecting accounts, if the corporate income tax is controlled by the local tax bureau, the taxpayer should first go through the deregistration of the national tax and then go to the local tax for deregistration; if the corporate income tax is controlled by the National Taxation Bureau, The local tax bureau will first handle the cancellation registration. For state and local tax authorities that collect regular fixed amounts, taxpayers should be required to first go through the state tax deregistration and then go to the local tax to go through the deregistration.

Before canceling tax registration, you should complete the following procedures:

Settlement of taxes. Taxpayers should settle the tax declarations, unpaid taxes, late payment fees and penalties for the current and previous periods, as well as the declaration and storage of audited taxes.

2. Pay off the invoice. The invoice management post shall cancel the taxpayer's invoice purchase book and unused invoices, and sign opinions on the "Application Form for Cancellation of Tax Registration".

3. If there are open cases or unfinished matters, the cases must be closed first and the matters must be settled first.

4. If the taxpayer has taxable real estate, land, vehicles and vessels that have not been transferred or canceled (vehicles and vessels), they should first handle the transfer or cancellation.

To apply for cancellation of tax registration, the following materials should be submitted:

"Application Form for Cancellation of Tax Registration";

2. Copy of tax registration certificate (original to be verified);

3. A copy of the approval document from the superior authority or the resolution of the board of directors (original to be verified);

4. If the industrial and commercial business license is revoked, a copy of the revocation decision issued by the industrial and commercial administrative department should be submitted

5. National and local tax authorities who have already canceled their tax registration at the national taxation department should provide a copy of the "Notice of Cancellation of Tax Registration" from the national tax (the original copy is to be verified);

6. If the taxpayer has taxable real estate, land, vehicles and ships, he should provide a copy of the transfer or cancellation certificate issued by the competent department (the original copy shall be verified). In addition, the submitted information will be accepted and reviewed by the comprehensive service post of the competent tax bureau. The tax authorities will apply simplified procedures, review procedures, and inspection procedures respectively according to the specific circumstances of the taxpayer. Finally, the tax authority will print a tax registration cancellation certificate to the taxpayer and take back the tax registration certificate. ?

The above responses are for reference only. For specific procedures, please consult directly with your supervisor or local tax authority.