(1) Apply for business suspension registration. Taxpayers shall apply to the competent tax authorities for suspension of business within the prescribed time limit. After the first trial, the staff will issue an application form for business suspension registration.

(2) Fill in the application form for business suspension registration. After receiving the Application Form for Suspension of Business Registration, the taxpayer shall truthfully fill it out and report it to the competent tax authorities for examination and approval.

(3) Solve tax problems. Taxpayers should pay taxes, cancel invoices and return relevant tax certificates (such as original and duplicate tax registration certificates, invoice receiving and purchasing books, etc.). When submitting the application form for business suspension registration.

(4) Received a notice of approval to suspend business. After receiving the application form for business suspension registration submitted by the taxpayer, the competent tax authorities shall examine and seal up the relevant documents and issue a Notice of Granting Business Suspension to the taxpayer. Taxpayers can stop business only after receiving the Notice of Permission to Stop Business.

(5) In case of special circumstances, if taxpayers need to extend the business suspension time, they should apply to the competent tax authorities before the expiration of the business suspension period, and the extension can only be approved.

(6) Taxpayers who are obligated to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.

However, the period of business suspension registration shall not exceed one year, otherwise the tax authorities will cancel your tax registration. At present, the tax registration information is basically consistent with the bank credit registration. With tax registration, you can give priority to related loan business. Therefore, it is suggested that you consider applying for suspension of business if it is really impossible to carry out normal production and operation. In addition, the "suspension of declaration" is only applicable to individual industrial and commercial households that pay taxes on a regular basis, and there is no such statement in enterprises.