Article 28 If a taxpayer terminates his tax payment obligation according to law due to dissolution, bankruptcy, cancellation or other circumstances, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through the cancellation of tax registration with the administrative department for industry and commerce or other organs; There is no need to register with the administrative department for industry and commerce or other organs in accordance with the regulations.

Should be from the date of approval or termination of the relevant authorities 15 days, with the relevant documents and materials to the original tax registration authority to declare the cancellation of tax registration.

A taxpayer whose business license is revoked by the administrative department for industry and commerce or whose registration is cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

Article 29 Where a taxpayer changes the tax registration authority due to the change of its domicile or business premises, it shall apply to the administrative department for industry and commerce or other organs for change or cancellation of registration before the change of domicile or business premises.

With relevant documents and materials, apply to the original tax registration authority for cancellation of tax registration, and apply to the tax authority where the tax registration is cancelled within 30 days.

Article 30 If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials within 65 days before the completion of the project.

Article 31 Before going through the cancellation of tax registration, a taxpayer shall submit relevant documents and materials to the tax authorities, settle the payable tax, excessive (exempted) taxes, late payment fees and fines, and hand in invoices, tax registration certificates and other tax certificates, and then go through the cancellation of tax registration after being approved by the tax authorities.