Go through the formalities of business suspension tax registration:
(1) Apply for business suspension registration. Taxpayers shall submit an application for suspension of business to the competent tax authorities within the prescribed time limit. After the first trial, the staff will issue an application form for business suspension registration.
(2) Fill in the Application Form for Suspension of Business Registration. After receiving the Application Form for Suspension of Business Registration, the taxpayer shall truthfully fill it out and report it to the competent tax authorities for examination and approval.
(3) settle tax matters. Taxpayers should pay off taxes, cancel invoices and return relevant tax certificates (such as original and duplicate tax registration certificates, invoice receiving and purchasing books, etc.) when submitting the Application Form for Business Suspension Registration.
(4) receive the notice of approval to suspend business. After receiving the Application Form for Suspension of Business Registration submitted by the taxpayer, the competent tax authorities shall examine and seal up the relevant documents and issue the Notice of Approval of Suspension of Business to the taxpayer. Taxpayers can suspend business only after receiving the Notice of Approval for Suspension of Business.
(5) In case of special circumstances, taxpayers need to extend the business suspension period, and they should apply to the competent tax authorities before the business suspension period expires, and the extension can only be granted after approval.
(6) taxpayers who have tax obligations during the suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.
However, the period of business suspension registration shall not exceed one year, otherwise the tax authorities will cancel your tax registration. At present, the tax registration information is basically consistent with the bank's credit registration. With the tax registration, you can give priority to the relevant loan business. Therefore, it is recommended that you consider applying for suspension when you really can't carry out normal production and operation. In addition, "reporting for suspension" is only applicable to individual industrial and commercial households that pay taxes by regular quota method, and this statement does not exist for enterprises.