The tax registration can only be cancelled after paying the land transfer fee.

Landtransactionfees, as an important part of government funds, refer to the total land transfer price (referring to the total land transfer transaction amount) collected from the transferee by the land management departments of governments at all levels, or the renewal land transfer price paid by the land users to the land management departments at the expiration of the land use period, or the land users who originally obtained the land use right through administrative allocation transfer, transfer, lease, mortgage, shareholding and paid investment in the land use right. In the first half of 20 18, local governments received 2,694,654.38 billion yuan of land transfer fees, up 43% year-on-year.

Tax registration is a legal system for tax authorities to register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. Tax registration is the starting point of the whole tax collection and management. The types of tax registration include: industrial and commercial registration, change registration, suspension of business, resumption of business registration, cancellation registration, industrial and commercial inspection registration, taxpayer tax registration, tax withholding registration, etc.