When a taxpayer is dissolved, bankrupt, revoked or otherwise unable to continue to perform his tax obligations, he may apply to the tax authorities for terminating his tax obligations.

Handling materials:

(1) Resident enterprises

1. self-employed taxpayer:

(1) Application Form for Cancellation of Tax Registration (in duplicate).

(2) If the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted.

(3) The Tax Registration Certificate (original and duplicate) issued by the tax authorities. (If the electronic tax certificate has been issued, it is not required to provide it) (If the certificate is lost, it can be handled by the taxpayer's statement of loss)

(4) The general VAT taxpayer provides the golden tax card, IC card or golden tax plate and tax return plate of the anti-counterfeiting tax control system. General VAT taxpayers who use the tax control system for freight tickets and the tax control system for motor vehicle invoices should also provide tax control panels and tax return panels. (VAT general taxpayers need to provide)

2. Taxpayer of unit enterprise:

(1) Application Form for Cancellation of Tax Registration (in duplicate); Tax Clearance Declaration Form (in triplicate, two for tax authorities and one for taxpayers) (provided by taxpayers who have received the new business license of "one photo and one yard")

(2) the original and photocopy of the resolution of the competent department or the board of directors (workers' congress) and other relevant supporting documents.

(3) If the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted. (Bankrupt enterprises need to provide "Enterprise Bankruptcy Liquidation Ruling")

(4) Tax Registration Certificate (original and copy) issued by the tax authorities. (except for taxpayers who have received the new business license of "one photo and one yard") (those who have issued electronic tax certificates need not provide them) (if the documents are lost, they can be handled by the taxpayer's loss statement) (except for taxpayers who have received the new business license of "one photo and one yard")

(5) The general VAT taxpayer provides the golden tax card, IC card or golden tax plate and tax return plate of the anti-counterfeiting tax control system. General VAT taxpayers who use the tax control system for freight tickets and the tax control system for motor vehicle invoices should also provide tax control panels and tax return panels. (VAT general taxpayers need to provide)

(6) The Income Tax Return for Liquidation of Enterprises of the People's Republic of China and its attached table.

(2) Non-resident enterprises

1. Application Form for Cancellation of Tax Registration (in duplicate).

2. The originals and photocopies of contracts and agreements (except those already provided).

3. For the institutions and places that carry out summary payment, it is necessary to provide proof that the invoices and taxes issued by the institutions and places responsible for summary payment are uniformly cleaned up by them.

4. The original "National Tax Registration Certificate" issued by the tax authorities (original and copy). (If the electronic tax certificate has been issued, it is not required to provide it) (If the certificate is lost, it can be handled by the taxpayer's statement of loss)

5. Non-resident enterprises provide original and photocopy of relevant documents such as project completion certificate and acceptance certificate.

(three) taxpayers apply for other matters at the same time, and need to provide personalized information for handling the matter.

1. To handle the cancellation of invoices, you need to provide: Invoice Cancellation Form and Invoice Purchase and Collection Book. (If the certificate is lost, it can be handled by the taxpayer's loss statement);

2. If it is necessary to cancel the qualification of tax refund (exemption) for export goods, it is necessary to provide: Confirmation Form of Tax Refund (Exemption) for Export Goods;

3. If it is necessary to cancel the tax payment account, it is necessary to provide: Change Form of Tax Payment Function of Account;

(For specific requirements, please refer to the work guidelines for each item.)

(4) The taxpayer moves across provinces and cities.

1. Two copies of the Application Form for Cancellation of Tax Registration.

2. Tax registration certificate and its copy. (Except for taxpayers who have received the new business license of "one photo, one yard")

3. The Invoice Requisition Book and the old and unused invoices.

4. Original and photocopy of relevant certification materials for the change of domicile and business location.

Handling place:

Tax service hall/online tax service hall of tax authorities under its jurisdiction

Processing time:

Within 20 working days

Handling process:

Accept -> Audit -> examine and approve

matters need attention

(a) the clean-up work before the cancellation of registration

Before a taxpayer applies for cancellation of registration, it shall clean up the following matters:

1. Clear the invoice

(1) The taxpayer shall carry the Invoice Collection and Purchase Book and unused blank invoices, together with the completed Registration Form for Cancellation of Invoices, and go through the formalities for cancellation of invoices.

(2) For all kinds of invoices that need to be checked for new ones, taxpayers must carry the old invoices for checking.

2. Final tax declaration and liquidation tax

Taxpayers with independent accounting must declare and pay taxes, late fees, fines and tax arrears in a timely manner after clearing invoices.

3. Other clean-up matters

(1) hand over the anti-counterfeiting tax control equipment and relevant tax certificates, the tax declaration materials not submitted in the current year and other tax materials.

(2) A branch that is not independent in accounting and not independent in filing tax returns applies for cancellation of tax registration, and it is not necessary to clear taxes and invoices, but it must apply for cancellation with a certificate issued by its head office that "the head office is responsible for cleaning up taxes and invoices" and hand over relevant tax certificates and materials.

(3) Bankrupt enterprises, providing the Ruling of Enterprise Bankruptcy Liquidation, apply for cancellation of tax registration after paying off invoices, taxes and anti-counterfeiting and tax control system equipment, and no tax clearance inspection will be conducted.

(4) The administrative department of import and export tax shall carry out export tax refund (exemption) liquidation for taxpayers who have been certified for export tax refund (exemption), and hand over the taxpayer's Confirmation Form for Export Goods Tax Refund (Exemption) after the liquidation.

(5) All kinds of qualifications of taxpayers (such as tax incentives and other tax qualifications) need to be cancelled one by one.

(6) Complete the verification of the Certificate of Enterprise's Purchase Exit and Request for Discount.

(7) Complete the verification of the Certificate of Tax Administration for Outgoing Business.

(8) Complete the clearing of taxpayers' overpaid (pre-paid) taxes.

(9) Complete all tax source risk tasks.

(2) Other matters needing attention

1. Taxpayers who are investigating cases or violating laws and regulations must close the case before they can cancel the registration.

2. For individual "double-fixed" households who apply for cancellation in the middle of each month and apply after 15 of that month, the invoice amount (including self-invoicing, ordinary invoicing and special invoicing) shall be compared with the double quota, and the higher value shall be taken and the tax shall reach the threshold; If the application is made before 15 of the current month (including 15), only the invoice amount (including self-issued invoices, ordinary invoices and special invoices) will reach the tax threshold. In the month of cancellation, it is required to declare and pay taxes according to regulations. For the tax paid on behalf of the special VAT invoice and ordinary invoice in the current month, if the taxpayer wants to collect the tax according to the above tax calculation method when reporting in the current month, the tax paid will be treated as offset; If the taxpayer does not need to collect tax according to the above tax calculation method when reporting in the current month, the tax paid will not be refunded.