Cancellation General taxpayers shall report the cancellation of tax registration to the original tax registration authority with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; Before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, tax overpayment (exemption), late payment fees and fines, hand in invoices, tax registration certificates and other tax documents, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.

According to the following procedures:

First, taxpayers apply for cancellation within the prescribed time limit, fill in the approval form for cancellation of tax registration, and submit the following materials:

1, tax registration certificate (original and photocopy of tax registration certificate).

2 invoice receiving and purchasing book, blank invoice and special seal for invoice.

3. If the business license is revoked, it shall apply to the administrative department for industry and commerce for cancellation.

4. Resolutions of the competent department or the board of directors (workers' congress) and other relevant supporting documents.

Second, the tax service office accepts and reviews the materials submitted by taxpayers. If the paper materials submitted by ordinary taxpayers are incomplete or the contents do not meet the requirements, taxpayers will be informed to make corrections or re-fill them at one time.

Three, the information provided by the general taxpayer meets the conditions, and the tax service department shall inform the taxpayer at one time that the following matters shall be handled in turn:

1. Submit unused blank invoices (including special invoices and ordinary invoices) in the invoice window.

2. Copy the tax return.

3. Return the golden tax "two certificates and one device" to the tax administrator.

4. The tax source management department shall handle the cancellation procedures for general VAT taxpayers.

5, by the tax service department of anti-counterfeiting tax control post for anti-counterfeiting tax control enterprises for cancellation procedures.

6. The tax authorities shall confirm the preferential tax policies enjoyed by taxpayers who apply for cancellation.

7. Liquidation of taxpayers cancelled by the audit department.

8. After liquidation, settle taxes, late fees and fines.

9. Submit the tax registration certificate.

I hope it helps you!