First of all, for the taxpayer to carry the cancellation of tax registration information to the local tax service hall to submit an application for cancellation, to receive to fill out the "tax clearance return", if there is a local taxpayer who pays enterprise income tax must also fill out the "Chinese People's Republic of China *** and the State Enterprise Liquidation Income Tax Return" (as well as schedules). After checking all the information, the department staff will push it to the relevant functions of the relevant write-off inspection, and at the same time submit the taxpayer's tax clearance application information to the competent local tax bureau.

Secondly, the tax inspection department, after determining that the applicant taxpayer has not committed any major violations of the law, will send the inspection report back to the tax office. The tax office records the results of the inspection by the state tax department into the tax collection and management system, then passes them on to the competent local tax bureau and notifies the applicant taxpayer to settle all the tax payable, over-refunded (exempted) tax and late payment fees and penalties that exist.

Taxpayers bring their invoice purchase books, unissued blank invoices and tax-control equipments to the tax service hall, and the window staff check the old invoices that have been issued, write off the invoices that haven't been issued, and take back the invoice purchase books and tax-control equipments to ensure that the invoices and the money are cleared up without any omission.

Three, finally, the department of tax staff in accordance with the results of the tax clearance of the state tax, local tax, to confirm that the taxpayer has settled all tax matters, the taxpayer's information in the tax administration system to do the cancellation of processing, and to the taxpayer to issue the "certificate of tax clearance," the certificate is a triplicate, the taxpayer a copy of the taxpayer, he or she can be based on the "certificate of tax clearance," to go for the cancellation of the industrial and commercial registration. The tax authorities will at the same time push the tax clearance information to the information *** enjoyment exchange platform of the relevant departments such as industry and commerce, quality inspection, national tax and local tax.

Three certificates in one after the cancellation of tax registration for the materials required:

1, cancellation of tax registration application form (one); tax clearance declaration form (three, the tax authorities two, the taxpayer a copy of the taxpayer) (has been receiving a "one license, one code," a new version of the business license of taxpayers to provide).

2. Resolutions of the Board of Directors (Employee Council) or the competent authorities and other relevant supporting documents in original and copies.

3. If the business license has been revoked, you need to submit a copy of the revocation decision issued by the industry and commerce department as well as the original, and bankrupt enterprises need to provide a bankruptcy liquidation ruling.

4, the original tax authorities issued by the state tax tax registration certificate (original and duplicate). (Except for the taxpayers who have already received the new version of "one license, one code" business license) (No need to provide the electronic tax license has been issued) (If the document is lost, you can go with the taxpayer's statement of loss) (Except for the taxpayers who have already received the new version of "one license, one code" business license). (Except for taxpayers who have already received the new version of "one license, one code" business license).

5. General taxpayers of VAT are required to provide gold tax cards, IC cards or gold tax disks and tax return disks of the anti-counterfeit tax-control system. General taxpayers shall also provide tax control disk and tax return disk. (General VAT taxpayers are required to provide).

6. Income tax return and schedule for enterprise liquidation.

Luoyang network - [Advisory] individual business license cancellation, how to apply for tax clearance certificate