How to cancel the company’s tax registration certificate

How to cancel the company's tax registration certificate? It doesn't matter if the company is not operating.，Bankruptcy，But no matter what form，All need to be logged out，When the company is deregistered，In addition to industrial and commercial cancellation，There is also a tax registration certificate cancellation，Then the industrial and commercial cancellation may be simpler than the cancellation of the tax registration certificate.。

How many people know about the cancellation of tax registration certificate??Look at the following information on the process of canceling a company's tax registration certificate compiled by Hong Kong Xintong, which specializes in agency company cancellation.。

1. Various situations of company cancellation ① Dissolution、Bankruptcy、Cancel (The three most common situations)。 ② Business license revoked by the Industrial and Commercial Bureau，or be deregistered by other authorities。 ③ Due to changes in residence or business location，Resulting in changes in tax registration authority。

④ According to regulations, there is no need to go through deregistration at the industrial and commercial administration or other agencies，However, it shall be terminated upon approval or declaration by relevant authorities。 ⑤ The period of residence of the foreign enterprise’s permanent representative office expires，Early termination of business。 ⑥ Overseas enterprises contract construction in China、Install、Exploration projects and provision of labor services，Project completed，leaving China。 ⑦ Enterprises registered by non-domestic residents，Those whose resident status has been terminated as determined by the State Administration of Taxation。

1. When to apply for company cancellation and tax registration certificate cancellation? When the company ceases to operate, it must be canceled as soon as possible.，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If it is a "passive" logout，For example, the business license has been revoked by the industrial and commercial authorities，or has been deregistered by other authorities，All within 15 days，Handle cancellation of tax registration certificate。

1. State and local tax deregistration sequence. Many companies belong to the state.、Local tax joint management account，Therefore, it is necessary to cancel the national tax and the local tax respectively.。So，Which one should come first when deregistering taxes?? 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。

1. Preparations to be made before canceling tax registration certificate Before applying for cancellation of tax registration，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.。

1. Tax registration certificate cancellation process, whether it is canceling national tax or local tax，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.。(Remember it is the tax authority in charge!Cannot be processed across regions!) 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?If you have any questions, just spend money.!(Hong Kong Information Communication - This refers to the back payment of taxes and……)

1. Tax cancellation time The time limit for cancellation of tax registration certificate is 20 days。 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。

1. One-Photo-One-Code Households One-Photo-One-Code Households include newly established companies that receive a “One Photo, One Code” business license.，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.。

1. If the household is not a household with "one photo, one code",，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。
2. Individual industrial and commercial households who have not obtained the “one license, one code” business license，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。
3. Abnormal household: Abnormal household means failure to declare and pay taxes on time.，After the tax authorities order changes，No changes after the due date。And the tax authorities send personnel to conduct on-site inspections，The "awesome taxpayer" who has never been traced has also been found.。Don’t think that you can automatically log out if you are recognized as an abnormal account.!If it is not a normal household，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)Fill out the "Application and Approval Form for Lifting Non-Normal Households" and then，You can then log out according to the normal procedure.。

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