I. Business processes

(1) When applying for cancellation of registration, individual industrial and commercial households shall verify whether there is a competent tax authority, and individual industrial and commercial households with competent tax authorities shall provide tax payment certificates issued by the tax authorities; Individual industrial and commercial households without a competent tax authority are exempt from the tax payment certificate issued by the tax authority.

(2) The application materials submitted by the applicant are complete and conform to the legal form.

(3) After passing the examination, receive the approval notice.

Second, the tax payment process

(1) Individual industrial and commercial households should fill in the Tax Return for Individual Industrial and Commercial Households.

(2) to the competent tax authorities for tax payment certificate.

Legal basis:

Provisions on registration procedures for individual industrial and commercial households

Article 18 Under any of the following circumstances, the registration authority shall handle the cancellation procedures of individual industrial and commercial households according to law: (1) The individual industrial and commercial households operated by individuals and their operators are dead or lose their capacity for civil conduct; (two) the registration of individual industrial and commercial households is revoked according to law or the business license of individual industrial and commercial households is revoked according to law; (3) Individual industrial and commercial households are unable to operate due to force majeure; (four) other circumstances in which the registration of individual industrial and commercial households should be cancelled according to laws and regulations.

Article 19 In accordance with Item (1) of Article 18 of these Provisions, if the registration authority makes a decision on cancellation of registration of individual industrial and commercial households according to law, it shall issue a written decision on cancellation of registration of individual industrial and commercial households to the heir or guardian of the original applicant. In accordance with Item (2), Item (3) and Item (4) of Article 18 of these Provisions, if the registration authority makes a decision on cancellation of registration of individual industrial and commercial households according to law, it shall issue a written decision on cancellation of registration of individual industrial and commercial households to the original applicant.