If you owe taxes, you must pay them back. If you don't owe taxes, you don't have to pay them if you cancel them. Before canceling the tax registration, you must apply for tax declaration according to the regulations, and you should apply for zero declaration if you have no income. Because the enterprise is cancelled, the tax registration must be cancelled first. If an enterprise fails to handle tax declaration and tax liquidation according to the regulations, the tax authorities will not handle the cancellation of tax registration, and those who fail to handle tax declaration according to the regulations will be held accountable and punished according to law.