Reasons for tax cancellation:

1. Taxpayers and withholding agents are dissolved, bankrupt, revoked or have other circumstances, and their tax obligations are terminated according to law;

2. Taxpayers and withholding agents need to change the tax registration authority due to changes in their domicile and business premises;

3. The taxpayer's business license is revoked by the administrative department for industry and commerce according to law.

Second, analysis

Cancellation of tax registration refers to the cancellation of tax registration procedures that taxpayers apply to the original tax authorities when they terminate their tax obligations for legal reasons. After the cancellation of tax registration, the parties concerned will no longer accept the management of the original tax authorities. If the information provided at the time of tax cancellation is complete, the contents filled in are accurate, the procedures are complete and meet the acceptance conditions, the taxpayer's cancellation of registration shall be completed within 2 working days from the date of acceptance. In the process of cancellation and liquidation, if taxpayers are not found to be suspected of stealing, escaping, cheating, refusing to pay taxes or falsely issuing invoices, the tax-related matters before acceptance shall be settled within 2 working days after acceptance.

3. What information is needed for tax cancellation?

The materials to be prepared for tax cancellation include the application form, the original and photocopy of the tax registration certificate, the invoice quasi-purchase certificate, the VAT general taxpayer identification form and qualification certificate, relevant resolutions and the photocopy of the cancellation registration. After the materials are fully prepared, the corresponding power of attorney will be issued, and the legal representative of the company will handle the cancellation.