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Simple process of tax cancellation
Legal subjectivity:

After successful registration, any company that is not good at operating or does not want to operate needs to go through the corresponding cancellation procedures, that is, the cancellation of the enterprise. I hope it will help everyone. 1. How to cancel the local tax after the simple cancellation of the enterprise: 1. Apply to the competent tax authorities for cancellation of tax registration, receive and fill in the Application Form for Tax Liquidation, the Registration Form for Tax Liquidation in duplicate and the Application Form for Cancellation of Tax Registration in triplicate. (Among them, the "Application Form for Tax Liquidation" should fill in the tax amount of the last three whole years) 2. Entrust an intermediary to issue a tax payment report. 3. Go to the local tax cancellation department with the tax payment report, tax liquidation application form, tax liquidation registration form, approval form for cancellation of tax registration, tax registration (original and photocopy), code stamp, invoice card, IC card, encryption box, blank invoice (with a copy of the last billing and bookkeeping), the decision of the superior competent department or the shareholders' meeting to cancel the enterprise, and the official seal. 4. Wait for the local tax notice to receive the local tax cancellation registration notice. (Be sure to declare and pay taxes on schedule before receiving the cancellation notice) Procedures for cancellation of national tax: 1. Hold the original and photocopy of the local tax cancellation certificate to the national tax cancellation registration window, and fill in the Approval Form for Cancellation of Tax Registration, the Approval Form for Cancellation of Evasive Enterprises and the Application Form for Cancellation of Special Invoices. 2. With the completed form, take all the new and old general invoices purchased from 2003 to the cancellation date and the last special VAT invoice to the special administrator for invoice cancellation. 3. After completing the invoice cancellation, find a special administrator to cancel the general taxpayer qualification. The materials to be submitted are: (1) fill in the business approval form in duplicate; (2) Approval Form for Cancellation of Tax Registration in duplicate; (3) Notice of receipt of tax documents (name of acceptance document: approval form for canceling the qualification of general VAT taxpayer) in duplicate; (4) Approval Form for Enterprise Cancellation and Evasion of Waste in duplicate; 5] Original general taxpayer qualification certificate. 4. Please ask the special administrator to make tax assessment and issue an assessment report. After the special administrator cancels the qualification of general taxpayer, he/she will get the following information from the special administrator: (1) evaluation report; (2) business approval form; (3) general taxpayer qualification certificate; (4) Cancellation of the examination and approval form for waste evasion enterprises. 5. Print the cancellation application on A4 paper: there is no format restriction, clearly state the reasons for cancellation, affix the official seal of the enterprise and sign by the legal person. If it is a branch (or branch) enterprise, it is also necessary to provide a resolution of the board of directors, requiring the legal person and shareholders to sign and affix the official seal of the head office (or head office). 6. Submit the cancellation tax registration approval form, assessment report, business approval form, general taxpayer qualification certificate, cancellation tax evasion enterprise approval form, cancellation application form, original tax registration, copy of business license, and invoice purchase book to the cancellation tax registration window. 7. Wait for the national tax notice to receive the national tax cancellation registration notice. (Be sure to declare and pay taxes on schedule before receiving the cancellation notice) 2. How long is the cancellation process cycle of the company? It usually takes 2-3 months. Industrial and commercial and tax processes can be carried out simultaneously. First of all, the industrial and commercial bureau needs to record and cancel, and then publish it in the newspaper. It takes 45 days to submit the formal cancellation information, and it takes one week to approve it. If there is no national tax, you can cancel the local tax directly, which takes 15-20 days. If there is a national tax, the national tax must be cancelled first, and then the local tax must be cancelled. Three. Under what circumstances do domestic companies need to cancel their normal operations? If all shareholders of the company vote at the shareholders' meeting, they may choose to suspend business or dissolve the company. However, in most cases, other shareholders will take over the company. In addition, if the company is declared bankrupt by the judicial department according to law, dissolved internally, the business term stipulated in the company's articles of association expires, dissolved due to merger or division, and ordered to close down due to illegal business methods, it is necessary to cancel the company registration. The above is the whole content of this article. We can know that when a company cancels its tax registration, taxpayers generally have to go through the national tax cancellation registration first, and then go to the local tax to cancel the tax registration. In addition, in China, there is no need to pay fees for company cancellation, but it may involve cancellation agency fees, which is also because professional institutions are entrusted to handle company cancellation.

Legal objectivity:

Article 55 of the Enterprise Income Tax Law of People's Republic of China (PRC), if an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the actual date of termination, handle the final settlement of the enterprise income tax for the current period with the tax authorities. Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.