Before canceling the tax registration, you must apply for tax declaration according to the regulations, and you should apply for zero declaration if you have no income.

Because the enterprise is cancelled, the tax registration must be cancelled first. If an enterprise fails to handle tax declaration and tax liquidation according to the regulations, the tax authorities will not handle the cancellation of tax registration, and those who fail to handle tax declaration according to the regulations will be held accountable and punished according to law.

legal ground

Article 180 of the Company Law stipulates that the company is dissolved for the following reasons:

(1) The business term stipulated in the articles of association expires or other reasons for dissolution stipulated in the articles of association occur;

(2) The shareholders' meeting or shareholders' meeting decides to dissolve;

(3) The company needs to be dissolved due to merger or division;

(4) The business license is revoked, ordered to close or revoked according to law;

(5) The people's court shall be dissolved in accordance with the provisions of Article 182 of this Law.