When a taxpayer is dissolved, bankrupt, revoked or unable to continue to perform his tax obligations for other reasons, he may apply to the tax authorities to terminate his tax obligations.

Handling materials:

(1) Resident enterprises

1. Self-employed taxpayer:

(1) Application Form for Cancellation of Tax Registration (in duplicate).

(2) If the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted.

(3) Tax registration certificate issued by the tax authorities (original and photocopy). (If an electronic tax payment certificate has been issued, it is not required to provide it) (If the certificate is lost, it can be reported by the taxpayer's statement)

(4) The general VAT taxpayer provides the golden tax card, IC card or golden tax plate and tax return plate of the anti-counterfeiting tax control system. General VAT taxpayers who use freight ticket tax control system and motor vehicle invoice tax control system should also provide tax control panel and tax return panel. (VAT general taxpayers need to provide)

2. Taxpayer of unit enterprise:

(1) Application Form for Cancellation of Tax Registration (in duplicate); Tax declaration form (in triplicate, two for the tax authorities and one for the taxpayer) (provided by the taxpayer who has received the new business license of "one photo and one yard")

(2) The original and photocopy of the resolution of the competent department or the board of directors (workers' congress) and other relevant supporting documents.

(3) If the business license is revoked, the original and photocopy of the revocation decision issued by the administrative department for industry and commerce shall be submitted. (Bankrupt enterprises need to provide "Enterprise Bankruptcy Liquidation Ruling")

(4) Tax registration certificate issued by the tax authorities (original and photocopy). (except for taxpayers who have received a new business license of "one photo and one yard") (no need to provide electronic tax payment vouchers) (the loss of documents can be handled by the taxpayer's loss statement) (except for taxpayers who have received a new business license of "one photo and one yard")

(5) The general VAT taxpayer provides the golden tax card, IC card or golden tax plate and tax return plate of the anti-counterfeiting tax control system. General VAT taxpayers who use freight ticket tax control system and motor vehicle invoice tax control system should also provide tax control panel and tax return panel. (VAT general taxpayers need to provide)

(6) People's Republic of China (PRC) enterprise liquidation income tax return and its schedule.

(2) Non-resident enterprises

1. Application Form for Cancellation of Tax Registration (in duplicate).

2. The originals and photocopies of contracts and agreements (except those provided).

3. For the institutions and places that carry out summary payment, it is necessary to provide proof that the invoices and taxes issued by the institutions and places responsible for summary payment are uniformly cleaned up by them.

4. Original (original and photocopy) of the National Tax Registration Certificate issued by the tax authorities. (If an electronic tax payment certificate has been issued, it is not required to provide it) (If the certificate is lost, it can be reported by the taxpayer's statement)

5. Non-resident enterprises provide original and photocopy of relevant documents such as project completion certificate and acceptance certificate.

(3) Taxpayers applying for other matters at the same time need to provide personalized information for handling the matter.

1. For invoice cancellation, you need to provide: invoice cancellation form and invoice purchase book. (If the certificate is lost, it can be handled by the taxpayer's statement of loss);

2. If it is necessary to cancel the qualification of tax refund (exemption) for export goods, it is necessary to provide: a confirmation form for tax refund (exemption) for export goods;

3. If it is necessary to cancel the tax payment account, it is necessary to provide: the change form of the tax payment function of the account;

(Please refer to the work instructions for specific requirements. )

(4) Taxpayers flow across provinces and cities.

1. Application form for cancellation of tax registration in duplicate.

2. Tax registration certificate and its copy. (except for taxpayers who have obtained a new business license of "one photo, one yard")

3. Invoice application book and old and unused invoices.

4. Original and photocopy of relevant certification materials for the change of domicile and business premises.

Handling location:

Tax service hall/online tax service hall of tax authorities under its jurisdiction

Processing time:

Within 20 working days

Processing flow:

Accept-> Audit->; check and ratify

Matters needing attention

(a) the clean-up work before the cancellation of registration

Before a taxpayer applies for cancellation of registration, it shall clean up the following matters:

1. Clear invoices

(1) The taxpayer shall carry the invoice receiving and purchasing book and unused blank invoices, together with the completed invoice cancellation registration form, and go through the formalities of invoice cancellation.

(2) If all kinds of invoices need to be inspected, taxpayers must carry the old invoices for inspection.

2. Final tax declaration and liquidation tax

Taxpayers with independent accounting must declare and pay taxes, late fees, fines and tax arrears in time after settling invoices.

3. Other clean-up matters

(1) Cancellation of anti-counterfeiting tax control equipment and related tax documents, tax returns and other tax information that were not submitted in the current year.

(2) A branch that does not make independent accounting and declare tax independently may apply for cancellation of tax registration without clearing taxes and invoices, but it must apply for cancellation with a certificate issued by its head office that "the head office is responsible for clearing taxes and invoices" and hand over relevant tax vouchers and materials.

(3) For bankrupt enterprises, provide the bankruptcy liquidation ruling, apply for cancellation of tax registration after paying off invoices, taxes and anti-counterfeiting tax control system equipment, and no tax clearance inspection will be conducted.

(4) The import and export tax administration department shall settle the export tax refund (exemption) for taxpayers who have obtained the export tax refund (exemption) certification, and hand over the taxpayer's confirmation of export tax refund (exemption) after the liquidation.

(5) Taxpayers' qualifications (such as tax incentives and other tax qualifications) need to be cancelled one by one.

(6) Complete the verification of the enterprise's purchase withdrawal certificate and discount application.

(7) Complete the verification of the Tax Management Certificate for Outgoing Business.

(8) Complete the clearing of taxpayers' overpayments (prepayments).

(9) Complete all tax source risk tasks.

(2) Other precautions

1. Taxpayers who are investigating cases or violating laws and regulations must close the case before canceling their registration.

2. For individual "double-fixed" households who apply for cancellation in the middle of each month, if they apply after 15 of that month, the invoice amount (including self-invoicing, ordinary invoicing and special invoicing) will be compared with the double quota, and the higher value will be taken to reach the tax threshold; If the application is made before no. 15 (includingNo. 15) Only the invoice amount (including self-issued invoices, ordinary invoices and special invoices) reached the tax threshold in the current month. In the month of cancellation, it is required to declare and pay taxes according to regulations. For the taxes paid on behalf of special VAT invoices and ordinary invoices in the current month, if the taxpayer wants to collect taxes according to the above-mentioned tax calculation method when reporting in the current month, the paid taxes will be treated as deduction; Taxpayers do not need to pay taxes according to the above-mentioned tax calculation method when reporting in the current month, and the paid taxes will not be refunded.