Legal objectivity:

Article 46 of the Detailed Rules for the Implementation of the Regulations of the People's Republic of China on the Administration of Registration of Market Subjects shall submit the following materials when applying for cancellation of registration: (1) an application; (2) A resolution or decision on dissolution or cancellation according to law, or a document in which the business license is revoked, ordered to close down or revoked by the administrative organ; (3) liquidation report, documents responsible for clearing up creditor's rights and debts, or certificates of the completion of clearing up debts; (4) the tax clearance certificate issued by the tax authorities. In addition to the provisions of the preceding paragraph, if the people's court appoints a liquidator or bankruptcy administrator for liquidation, it shall submit a certificate of appointment by the people's court; When a branch of a partnership applies for cancellation of registration, it shall also submit a decision on cancellation of the branch signed by all partners. Individual industrial and commercial households applying for cancellation of registration need not submit the second and third materials; If a market entity applies for cancellation of registration due to merger or division, it is not necessary to submit the third material.