公司税务登记证注销：Applicable situations、国地税注销顺序与清税证明材料清单

公司不再经营或宣告破产，无论出于何种原因，最终都需要办理注销手续。在注销过程中，除了工商注销之外，税务登记证注销也是不可或缺的一环。相较而言，工商注销的流程通常比税务登记证注销更为简单。

However，真正了解税务登记证注销细节的人并不多。以下由52代办网整理公司税务登记证注销的流程要点。

公司注销的多种情形

1. dissolution、Bankruptcy、撤销（最常见的三种情况）。
2. 被工商局吊销营业执照，or be deregistered by other authorities。
3. 因住所或经营地点发生变动，Resulting in changes in tax registration authority。
4. 按规定不需要在工商行政管理机关或者其他机关办理注销登记，However, it shall be terminated upon approval or declaration by relevant authorities。
5. 外企常驻代表机构驻在期届满，Early termination of business。
6. Overseas enterprises contract construction in China、Install、Exploration projects and provision of labor services，Project completed，离开中国。
7. 非境内居民注册的企业，经国税总局认定终止居民身份。

何时去办理公司注销及税务登记证注销

公司不经营了一定要尽早去办理注销，Putting off logging out will only add to your own troubles.，And fines and late fees add up over time.。

Generally speaking，If you take the initiative to declare dissolution、Bankruptcy、revoked，When you decide to cancel, you should prepare materials to apply for tax registration certificate cancellation.，After the cancellation of the tax registration certificate is completed, go to the industrial and commercial cancellation process。

If it is a "passive" logout，For example, the business license has been revoked by the industrial and commercial authorities，or has been deregistered by other authorities，都是在15日内办理税务登记证注销。

国地税注销顺序

不少企业都属于国、Local tax joint management account，Therefore, it is necessary to cancel the national tax and the local tax respectively.。So，在注销税务的时候应该是哪个先哪个后呢？

The principle is：goods and services tax，post income tax。

That is to say，If the company's income tax is in the national tax，You must first cancel the local tax；If your income tax is in local tax，Then cancel the national tax first。

税务登记证注销前需要做的准备工作

在申请注销税务登记前，First, the company’s tax settlement must be carried out, which is often referred to as final settlement.，If you have underpaid taxes or underpaid taxes, you must pay them back，If you pay too much tax，You can also apply to the competent tax authority for a refund。

Secondly，To check the received invoices，Collect unused blank invoices。Use tax control equipment，Remove the golden tax disk or tax control disk from the computer and be prepared to hand it over to the responsible IRS。

Have a rental contract ready，Check when canceling local tax，At the same time, the local tax will also check whether you have paid the stamp duty on the lease contract.、ledger stamp duty、paid capital stamp duty。

Enterprises with import and export qualifications，You also need to cancel your export tax rebate qualification.。

税务登记证注销流程

不管是注销国税还是注销地税，You can apply for deregistration through the website.，Then bring the information to the competent tax authority to complete the final processing.。

You can also go directly to the front desk of the competent tax authority to accept the application manually.。（记得是主管税务机关！不能跨区办理！）

And after the clerk decides to accept it,，There will be an investigation，Cancellation will only be allowed if there are no problems in the investigation。

有问题咋办？有问题就花钱呗！（52代办网这里指的是补缴税款及……）

税务注销时间

税务登记证注销的办理时限为20日。

but，If the tax bureau discovers during the tax registration certificate cancellation investigation that your company has committed major "events" such as tax evasion, fraud, or false invoicing,，It’s no longer limited to 20 days。

Note：Special attention should be paid to the cancellation time of individual industrial and commercial households：If an individual industrial and commercial household adopts the method of auditing and collecting，The processing time limit is also 20 days；If the self-employed is a regular quota account，The processing time is only 5 days。

一照一码户

一照一码户包括新设立就领取“一照一码”营业执照的公司，As well as companies that have changed their “one license, one code” business license due to changes。

It is necessary to apply for a "Tax Clearance Certificate" separately from the national and local tax authorities.，Only then can you apply for industrial and commercial cancellation。The materials required are as follows：

1. "Tax Clearance Return Form"；
2. Proof of identity of the person in charge；
3. If you are a unit taxpayer，Approval documents from superior authorities or board resolutions and their copies should also be provided.；
4. If it is a non-resident enterprise, it should provide a project completion certificate、Original and copy of acceptance certificate, etc.。

非一照一码户

若非“一照一码”户，Then you need to cancel the tax registration certificate，The materials required are as follows：

1. "Approval Form for Cancellation of Tax Registration Application"；
2. If an invoice collection book has been issued, an invoice collection book must also be provided；
3. If there are unused invoices or used invoices that have not been verified，An uninspected、unused invoices；
4. VAT general taxpayers who use the VAT tax control system should also provide a golden tax disk、Tax control disk and tax declaration disk，Or Golden Tax Card and IC Card；
5. Other tax documents other than tax registration certificates are issued，Other tax documents should also be provided；
6. If the business license is revoked, the decision to revoke the business license issued by the industrial and commercial administration and its copy should also be provided.；
7. The unit taxpayer should also provide the approval document from the superior authority or the resolution of the board of directors and its copy；
8. If a non-resident enterprise contracts engineering operations or provides labor services in China and the project is completed, it must also provide a project completion certificate.、Acceptance certificate and other relevant documents and their copies；
9. If a corporate income tax taxpayer needs to liquidate when deregistering, it should also provide the "Enterprise Liquidation Income Tax Return of the People's Republic of China" and its appendix.；
10. Taxpayers who apply for tax registration should also provide the correct tax registration certificate、copy；
11. Taxpayers applying for temporary tax registration should also provide the correct temporary tax registration certificate.、copy。

Individual industrial and commercial households

若是未领取“一照一码”营业执照的个体工商户，Requirements for deregistration：

1. "Approval Form for Cancellation of Tax Registration Application"；
2. Taxpayers who apply for tax registration should also provide the correct tax registration certificate、copy；
3. Taxpayers who have been issued an invoice collection book should also provide an invoice collection book；
4. Taxpayers issued other tax documents besides the tax registration certificate should also provide other tax documents；
5. If the business license is revoked, the decision to revoke the business license issued by the industrial and commercial administration and its copy should also be provided.；
6. Taxpayers with unused invoices or used invoices that have not been verified for obsolescence should also provide unverified invoices.、unused invoices；
7. VAT general taxpayers who use the VAT tax control system should also provide a golden tax disk、Tax control disk and tax declaration disk，Or Golden Tax Card and IC Card。

非正常户

非正常户就是未按期申报纳税，After the tax authorities order changes，No changes after the due date，And the tax authorities send personnel to conduct on-site inspections，也查无下落的纳税人。不要觉得被认定了非正常户就可以自动注销了！若非正常户了，You need to first apply to the competent tax authority to cancel the abnormal account.，Then decide whether to cancel the registration depending on the situation.。

The steps to remove irregular households are as follows:：

1. Provide a description of the situation；
2. Supplementary declaration，back tax、late payment fee、fine；
3. 填写《解除非正常户申请审批表》。

Then，You can then log out according to the normal procedure.。