关于进一步优化简化深圳公司办理企业税务注销程序的相关问题解答

税务注销是企业办理注销的最关键步骤，为进一步优化办理企业税务注销程序，国家税务总局发布了《国家税务总局关于进一步优化办理企业税务注销程序的通知》（税总发〔2025〕149号，以下简称“通知”），本期内容为您准备了通知相关内容的

FAQ

，为您答疑解惑。

one、纳税人在办理税务注销时若资料不齐，税务机关是否会即时出具清税文书？对向市场监管部门申请一般注销的纳税人，税务机关在为其办理税务注销时，进一步落实限时办结规定。

Not under tax inspection status、无欠税（滞纳金）及罚款、Special invoices for paid and canceled value-added tax and special equipment for tax control，And taxpayers who meet one of the following circumstances，优化即时办结服务，Adopt a "commitment system" to handle gaps，Right now：When taxpayers apply for tax cancellation，If the information is incomplete，after making a commitment，The tax authority immediately issues tax clearance documents。

1. Taxpayers with tax credit levels of A and B；
2. The holding parent company is an M-class taxpayer with a tax credit rating of A；
3. Enterprises established by provincial people's governments introducing talents or industry leading talents recognized by industry associations and other institutions above the provincial level；
4. 未纳入纳税信用级别评价的定期定额个体工商户；
5. Taxpayers who have not reached the VAT tax threshold。

Taxpayers should complete the information and complete relevant matters within the promised time limit。If the promise is not fulfilled，The tax authorities will notify their legal representative、The person in charge of finance is included in the D-level management of tax credit。two、《通知》对简化税务注销办理的资料有何规定？简化资料。对已实行实名办税的纳税人，免予提供税务登记证件和个人身份证件。three、《通知》对简化税务注销办理的流程有何规定？

1. 开设专门窗口。在办税服务厅设置注销业务专门服务窗口，并根据情况及时增加专门服务窗口数量。
2. 提供“套餐式”服务。整合税务注销前置事项，实行“一窗受理、内部流转、限时办结、窗口出件”的“套餐式”服务模式。
3. 强化“首问责任制”和“一次性告知”。

纳税人到办税服务厅办理税务注销时，首次接待的税务人员应负责问清情况，区分事项和复杂程度，分类出具需要办理的事项告知书，并做好沟通和辅导工作。（四）优化内部工作流程和岗责分配。对纳税人办理注销业务涉及多事项的，要创新工作方式，简并优化流程、岗责，实现联动、限时处理。

另外近期有人在微信群传言，2025年1月1日至2025年3月31日期间，税务局停止注销工作，接下来注销的

cost

远远超过现在几倍不止。深圳税务局早已严正声明，此言论纯属谣言，深圳税务局按规定正常办理税务注销业务，No charge for any

cost

。

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