2. If there are still unfinished invoices in hand before cancellation, fill in the invoice cancellation form and cancel all blank invoices.
3. Enterprises that have purchased the tax control machine to issue invoices should fill in the cancellation form of the invoice tax control machine and cancel the invoicing system.
4. If an enterprise has the right to import and export, it should fill in the Export Tax Refund (Exemption) Filing and Cancellation Declaration Form, and then copy the electronic data after filling in, and then go to the tax bureau to cancel the export tax refund (exemption) filing.
5. Before the cancellation of the enterprise, the assets of the enterprise need to be liquidated, and the tax bureau will also verify the liquidation of the enterprise. Therefore, it is necessary to make a liquidation report to list the assets liquidation of the enterprise.
6. After the completion of the above five steps, fill in the application form for cancellation of tax registration, mainly including the basic information of the company, the reasons for cancellation and the attached materials, and then affix the official seal of the company.
7. After receiving the declaration form, the tax bureau will check whether the contents of step 1-5 of the company have been completed and whether the company has paid taxes. If necessary, it will also check the company's books. After verification, a tax payment certificate stamped with the seal of the tax bureau shall be issued to the applicant company.
Legal basis: Article 48 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer is merged or divided, it shall report to the tax authorities and pay taxes in full according to law. If the taxpayer fails to pay the tax at the time of merger, the merged taxpayer shall continue to perform the unpaid tax obligations; If the taxpayer fails to pay the tax in full at the time of division, the taxpayer after division shall be jointly and severally liable for the unpaid tax.