There are two kinds of situations. One is individual industrial and commercial households. Most areas have no special requirements for self-employed. You can directly cancel your business license, but some areas may need to apply for tax cancellation certificates, so you can only pay a fine to apply for tax registration certificates and then cancel them. If it is a company, the required procedures are more complicated and need liquidation, and this liquidation needs to cancel the tax registration certificate first. The business license of individual industrial and commercial households has no validity period and cannot expire, and the catering service license is invalid when it expires.

Take the cancellation of a limited liability company as an example to illustrate the cancellation steps:

Procedures for canceling the business license of a limited liability company:

First, the basis for handling

Company Law of People's Republic of China (PRC) and Regulations of the People's Republic of China on the Administration of Company Registration.

Second, handle the materials that need to be submitted

1. Application for cancellation of company registration signed by the person in charge of the liquidation group of the company (with the official seal of the company);

If the company cancels its registration after the bankruptcy procedure, it shall be signed by the bankruptcy administrator.

2. The certificate of designated representative or authorized agent signed by the company (stamped with the official seal of the company) and a copy of the identity certificate of designated representative or authorized agent;

The handling matters, authority and authorization period of the designated representative or entrusted agent shall be indicated.

If the company cancels its registration after the bankruptcy procedure, it shall be signed by the bankruptcy administrator.

3. Bankruptcy ruling and dissolution judgment documents of the people's court, resolutions or decisions made by the company in accordance with the Company Law, and documents ordered by the administrative organ to close down or the company is revoked;

4. Confirmation documents of the shareholders' meeting, shareholders' meeting, shareholders of a one-person limited liability company or the people's court and the company's examination and approval authority for filing and confirming the liquidation report;

A limited liability company shall submit the resolution to the shareholders' meeting for confirmation, which shall be signed by shareholders representing more than two thirds of the voting rights.

If the shareholders' meeting, shareholders' meeting, shareholders of a one-person limited liability company or the people's court or the company's examination and approval authority sign the filing confirmation opinion on the liquidation report, they may not submit the materials any more.

If the company cancels its registration after the bankruptcy procedure, this material shall not be submitted.

5. Confirmed liquidation report;

If the company cancels its registration after the bankruptcy proceedings, it shall not submit the materials, but submit them to the people's court for a ruling on the termination of the bankruptcy proceedings.

6. Notice of filing of members of the liquidation group;

If the company cancels its registration after the bankruptcy procedure, this material shall not be submitted.

7. Other documents required by laws and administrative regulations;

Proof of "cancellation announcement" should be submitted (the sample is 45 days);

When a company with a branch applies for cancellation of registration, it shall also submit the certificate of cancellation of registration of the branch.

8. The original and duplicate of the Company's Business License for Enterprise as a Legal Person.

9. The application form and other application materials submitted shall be in A4 paper.

If the above items do not indicate the copy to be submitted, the original shall be submitted; If a copy is submitted, it shall be marked "consistent with the original" and stamped with the official seal by the enterprise registration authority, or stamped with the official seal or signature by its designated representative.

According to the statutory conditions and procedures, it is necessary to verify the substantive contents of the application materials, which shall be verified according to law.

Third, the handling procedures

The company prepares all the materials as required-the industrial and commercial accepter's preliminary examination-the industrial and commercial auditor's examination and approval-and issues a cancellation notice.

Fourth, the processing cycle.

Complete information, in line with legal procedures, within three working days.

Verb (abbreviation of verb) charging standard

be free of charge

When an enterprise taxpayer cancels its tax registration, it shall submit the following relevant materials:

(1), written application;

(2) Original and photocopy of tax registration certificate and invoice quasi-purchase certificate;

(3), VAT general taxpayer identification form and qualification certificate;

(four) the relevant resolutions and copies of the cancellation of registration;

(5) If the business license is revoked, the revocation decision and a copy issued by the industrial and commercial department shall be submitted;

(6), the current (monthly) return information and tax payment vouchers; (Information about tax settlement and invoice cancellation)

(seven) other documents and materials required by the competent tax authorities.