I. Cancellation Procedures (1) Application for cancellation. The applicant fills in the application in the "Simple Cancellation" module of the National Enterprise Credit Information Publicity System (Shaanxi). (2) publicity. The application results will be publicized in the national enterprise credit information publicity system for three working days. (3) registration review. After the registration authority accepts the paper application and business license, it will review it in the simple cancellation module of individual industrial and commercial households in the integrated business system. (4) filing of materials. After the cancellation is completed, relevant materials such as simple cancellation of individual industrial and commercial households will be included in the registration files of individual industrial and commercial households. 2. According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Further Optimizing the Procedures for Enterprise Tax Cancellation (No.149 of the State Administration of Taxation [2065438]): "If a taxpayer applies to the market supervision department for simple cancellation, it may be exempted from handling the tax payment certificate at the tax authorities and directly apply to the market supervision department for cancellation of registration under any of the following circumstances. (1) Failing to handle tax-related matters according to law; (2) Tax-related matters have been handled, but no invoices have been received, and no taxes (late fees) and fines have been owed.

Legal objectivity:

Measures for the Administration of Tax Registration Article 29 Before going through the cancellation of tax registration, taxpayers shall submit relevant documents and materials to the tax authorities, settle the tax payable, refund (exempt) more taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the cancellation of tax registration after being approved by the tax authorities.