According to Article 31 of the Measures for the Administration of Tax Registration, before going through the cancellation of tax registration, taxpayers should submit relevant supporting documents and materials to the tax authorities, settle the tax payable, tax refund (exemption), late fees and fines, hand in tax documents such as invoices and tax registration certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.

Materials to be submitted by taxpayers for cancellation of tax registration: When taxpayers cancel tax registration, they need to fill in the Approval Form for Cancellation of Tax Registration, 1 copy, and provide the following materials:

1, original and photocopy of tax registration certificate (the same as the certificate issued by State Taxation Administration of The People's Republic of China, the certificate issued by State Taxation Administration of The People's Republic of China shall prevail);

2. Invoice receiving and purchasing books and other related documents issued by tax authorities;

3. Return the anti-counterfeiting tax control equipment;

4. If it is not necessary to cancel the registration in the administrative department for industry and commerce or other organs according to the regulations, the approval document of the superior competent department or the resolution of the board of directors and its copy shall be provided.

5. If the industrial and commercial business license is revoked, the revocation decision issued by the administrative department for industry and commerce and its copy shall be submitted.

The tax registration will not be cancelled automatically, but will only be invalidated. According to the provisions of Article 40 of the Measures for the Administration of Tax Registration, if a registered taxpayer fails to file tax returns within the prescribed time limit and fails to make corrections after being ordered by the tax authorities to do so within a time limit, the tax authorities shall send personnel to conduct on-the-spot inspections. If there is no whereabouts, it cannot be forced to fulfill its tax obligations, the inspectors will confirm the abnormal households and deposit them in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificates, invoice purchase books and invoices.

Article 41 stipulates that if a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and still pursue the payment of tax payable in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

Therefore, individual industrial and commercial households will not be automatically cancelled if they do not go to the tax bureau to pay taxes, and will be classified as "abnormal households". If the tax registration is overdue for more than three months, it will not be cancelled.

Extended data

operation sequence/order

1. 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 the cancellation invoices, tax registration certificates and other tax certificates.

2. Taxpayers shall submit the following materials when handling the cancellation of tax registration: 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.

3. After the tax administration department has checked and audited, it shall go through the formalities for cancellation of tax registration.

If a taxpayer needs to change the tax registration authority due to the change of domicile and business premises, the original tax registration authority shall, after going through the cancellation procedures, serve the notice of the taxpayer's emigration to the tax authorities in the place where he moved in, and attach the taxpayer's file transfer list, and the tax registration authority in the place where he moved in shall re-apply for tax registration for the taxpayer.

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