1. Before going through the cancellation of tax registration, taxpayers should first settle the tax payable, late fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates.

2. taxpayers should submit the following materials when canceling tax registration: an application for cancellation of tax registration; The approval of the higher authorities or the resolutions of the board of directors and the workers' congress and other relevant materials. Those who meet the conditions for cancellation of registration after examination and approval by the tax authorities may receive and fill in the application form for cancellation of tax registration.

3. The tax administration department shall go through the formalities of cancellation of tax registration after inspection and examination.

if a taxpayer needs to change the tax registration authority due to the change of residence and business place, the original tax registration authority shall, after going through the cancellation procedures, hand over the notice of taxpayer's relocation to the tax authority in the place where he moved, and attach the transfer list of taxpayer's files, and the tax registration authority in the place where he moved will handle the tax registration for the taxpayer again.

Application conditions

Taxpayers who have not handled tax-related matters, taxpayers who have handled tax-related matters but have not used invoices (including issuing invoices on behalf of them), taxpayers who have not owed taxes and have completed tax clearance procedures such as paying off invoices and settling tax payable at the time of inquiry may be exempted from going to the tax authorities for tax clearance certificates and directly apply to the market supervision department for cancellation of registration.

if a taxpayer who has not handled tax-related matters voluntarily goes to the tax authorities for tax clearance, the tax authorities can immediately issue tax clearance documents according to the business license provided by the taxpayer.

if a taxpayer who has been declared bankrupt by the people's court applies to the tax authorities for tax cancellation with the ruling of the people's court to terminate the bankruptcy procedure, the tax authorities will immediately issue a tax clearance document.

if the head office of an enterprise branch that is not in the state of tax inspection, does not owe taxes (late fees) and fines, and has paid off invoices and tax-controlled special equipment, and fails to pay the value-added tax and enterprise income tax in advance or distribute them locally, the tax authorities will immediately issue tax clearing documents.

when taxpayers who meet the following conditions apply for tax cancellation, the tax authorities will provide instant settlement service, adopt the "commitment system" to make allowance, and immediately issue tax clearance documents:

1. Taxpayers who have handled tax-related matters but have not received invoices, unpaid taxes (late fees) and fines will take the initiative to go to the tax authorities for tax clearance.

2. For taxpayers who are not in the state of tax inspection, do not owe taxes (late fees) and fines, and have paid off special invoices for value-added tax and special equipment for tax control, and meet one of the following circumstances.

(1) taxpayers with tax credit rating of A and B;

(2) M-level taxpayers with a tax credit rating of the holding parent company;

(3) Enterprises founded by talents introduced by provincial people's governments or industry leaders recognized by industry associations at or above the provincial level;

(4) individual industrial and commercial households with regular quota that are not included in the tax credit rating evaluation;

(5) Taxpayers who have not reached the VAT tax threshold.

Legal basis:

Paragraph 1 of Article 15 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, in case of dissolution, bankruptcy, cancellation or other circumstances, a taxpayer who terminates his tax payment obligation according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents before going through the cancellation of registration with the industrial and commercial administration authorities or other organs.