1. Taxpayers bring the above information to the tax service office for cancellation of registration.

2. The Tax Service Office accepts and reviews the materials submitted by taxpayers. If the paper materials submitted by taxpayers are incomplete or the contents filled in are not in conformity with the provisions, the taxpayers shall be informed to make corrections or re-fill them at one time.

3. If the information provided by the taxpayer meets the requirements, the tax service office will inform the taxpayer of the matters that should be liquidated at one time, and liquidate the tax-related matters that the taxpayer has not completed one by one.

4. If it meets the simple cancellation, the tax bureau will inform you to operate directly in the electronic declaration system.

How do small-scale taxpayers file tax returns?

The enterprise tax payment of small-scale taxpayers is generally relatively simple. From the month when the company is established and gets the tax registration certificate, it is necessary to declare and pay taxes. The main taxes of small-scale taxpayers are value-added tax and enterprise income tax. At present, the company's tax returns are basically online. As long as you operate online, you can complete the tax return. Online declaration is generally to log in to the local tax system. The first is the national tax. Go to the homepage of the IRS website, and there is "Tax Service Hall Login" on the right. Enter the tax service hall, select "national tax taxpayer login" and enter the taxpayer identification number and password to log in for tax declaration. The taxpayer identification number is the longest string of numbers on the tax registration certificate, and the taxpayer password is 8 taxpayer codes by default. You can modify it after the first login. After the completion of the national tax declaration, you need to declare the local tax. Similarly, it is official website who logs in to the local taxation bureau. Click to enter official website Local Taxation Bureau, and select "Electronic Taxation Bureau" to display the login page. The electronic tax bureau provides online declaration, online inquiry and other functions.

Legal basis:

Paragraph 2 of Article 6 of the Announcement of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Tax Collection and Management of Changing Business Tax to Value-added Tax.

Small-scale taxpayers of value-added tax shall separately account for the sales of goods, processing, repair and replacement services and sales of services and intangible assets. The French Express reminds you that small-scale VAT taxpayers who sell goods and provide processing, repair and replacement services with a monthly sales of less than 30,000 yuan and a monthly sales of sales services and intangible assets of less than 30,000 yuan can enjoy temporary exemption for small and micro enterprises from May 1, 2065438 to February 3 1 and February 201respectively.