Before the cancellation of tax registration, you must apply for tax declaration according to the regulations, and if you have no income, you have to apply for zero declaration. Because the enterprise is cancelled, the tax registration must be cancelled first. The tax authorities will not go through the formalities of cancellation of tax registration if the enterprise fails to go through the tax declaration and tax liquidation as required, and will be held accountable for failing to go through the tax declaration as required, and will be punished according to law.

Taxpayers and withholding agents' tax returns or tax withholding and collecting reports mainly include: tax types, tax items, taxable items or tax withholding and collecting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withheld and collected, tax period, etc.

Taxpayers and withholding agents who file tax returns shall submit legal acts related to tax matters and taxes payable to the competent tax authorities in written form within the reporting period in accordance with the contents stipulated in the tax law or relevant administrative regulations of the tax authorities after their statutory tax obligations occur.

Extended data:

First, the declaration period of various taxes

1, taxpayers who pay value-added tax and consumption tax shall declare within 15 days after the expiration of one month, and pay taxes in one, three, five, ten and fifteen days, pay taxes in advance within five days from the expiration of the period, and declare and settle the tax payable last month within fifteen days from the first day of the following month.

2. Taxpayers who pay enterprise income tax shall, within 15 days after the end of the month or quarter, file an advance income tax declaration with the local competent national tax authorities; Domestic-funded enterprises, foreign-invested enterprises and foreign enterprises shall file income tax returns with the local competent national tax authorities within 45 days after the end of the year.

3, other taxes, the tax law has clearly stipulated the time limit for tax declaration, according to the time limit stipulated in the tax law.

4. If the tax law does not clearly stipulate the time limit for tax declaration, it shall be declared according to the time limit determined by the competent national tax authorities according to the specific circumstances.

II. Time limit for filing VAT and consumption tax

The tax periods of value-added tax and consumption tax are the same, which are 1 day, 3, 5, 1 day, 15 day, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the amount of tax payable by taxpayers; If the tax cannot be paid according to the fixed time limit, the tax can be paid by time.

If the taxpayer takes 1 month or 1 quarter as 1 month, it shall file a tax return within 15 days from the expiration date; If 1 day, 3rd, 5th, 1 day or 1 5th is taken as1tax period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and settled within15th of the following month.

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