1, liquidate first, and then cancel, otherwise there is no way to pay the adjustment tax.

2. Before tax cancellation, tax statements should be sent normally.

3. When the business license is cancelled, the code certificate shall be returned.

As long as the accounts are true and complete, there will be no problem. Just explain it to them when the tax bureau audits the accounts.

5. Cancellation cannot be started before the announcement expires and liquidation is completed.