Announcement Of The Nanchang State Administration Of Taxation On Cancellation Of Relevant Matters Concerning Tax Registration

I. cancellation of tax registration scope

(1) if taxpayers are dissolved, bankrupt, withdrawn or otherwise, they shall terminate their duties according to law.

(two) taxpayers are revoked by the administrative authorities for Industry and commerce or are revoked by other authorities.

(three) the taxpayer cancels the taxable item of national tax because of changing the scope of business.

(four) overseas enterprises contracted for construction, installation, assembly, exploration and labor services in China, and their projects have been completed.

Two. Apply for cancellation of tax registration time.

(1) when a taxpayer breaks up, goes bankrupt, canceling, or other circumstances, and terminates the duty of paying taxes according to law, it shall declare to the original tax registration organ before going through the cancellation of registration to the industrial and commercial administrative organ or other organ for cancellation of the tax registration; if it does not need to cancel the registration in the administrative department for Industry and commerce or any other organ, it shall declare to the original tax registration organ for cancellation of tax registration within 15 days from the date of approval or termination of the relevant organ.

(two) a taxpayer whose business license is revoked by the administrative authorities for Industry and commerce or is revoked by other authorities shall be declared to the original tax registration authority for cancellation of tax registration within 15 days from the date when a business license is revoked or revoked.

(three) if a taxpayer cancels the taxable item of the national tax due to the change of the business scope, he shall apply to the original tax registration authority for cancellation of the tax registration within 30 days after he has completed the registration of the completion of industrial and commercial registration.

(four) overseas enterprises contracting construction, installation, assembly and exploration projects and providing labor services in China shall apply to the original tax registration authorities for cancellation of tax registration within 15 days before the completion of the project and the departure from China.

Three. Cancellation of tax registration application

If a taxpayer needs to apply for cancellation of tax registration, he shall, after settling all taxes, late fees, fines, making invoices, and collecting tax tickets, shall receive the tax registration certificate from the Tax Service Department of the original tax registration authority to receive the "approval form for the cancellation of tax registration application" (see Annex), fill out the basic conditions of taxpayers and apply for cancellation reasons, and affix official seals (the official seal of unit taxpayer), a special seal for the invoices issued by the individual industrial and commercial household, and the owner of the original identity card is not required to complete the cancellation application form and sign for confirmation.

Four, write off tax registration Materials to be submitted

The taxpayer shall apply to the Tax Service Department of the original tax registration office for cancellation of tax registration with the completed application form for approval of tax registration application, and submit the following materials:

(1) the tax registration certificate (positive and duplicate) and invoice purchase book originally issued by the tax authority;

If the taxpayer is a pure income tax collector after the joint operation, the tax registration certificate is collected by the local tax, and the certificate of collection of the certificate issued by the relevant department of the local tax department is the basis for the collection of the certificate. For taxpayers who have lost their tax registration certificates, the original documents of newspapers and periodicals with missing statements (including publication and publication numbers) must be collected as evidence on the basis of the approval of the tax authorities.

(two) all kinds of invoices that have not been sold;

(three) special seal for invoices;

(four) the general taxpayers who are included in the anti-counterfeiting tax control system need to provide anti-counterfeiting tax control tax cards and IC cards.

(five) enterprises with export rebates need to provide the examination and approval form for the refund and exemption of export goods.

(six) the relevant documents, such as the relevant approvals or declarations for terminating the operation, resolutions of the general meeting of shareholders, etc., or the written decision on the revocation of business licenses by the administrative authorities for Industry and Commerce and the cancellation of registration by other authorities.

(seven) independent accounting taxpayers of enterprises need to provide taxpayers' assets disposal reports, liquidation assets handling income and loss statement, debt liquidation profit and loss statement and residual property allocation form.

(eight) the income tax collected by the state tax collector shall provide the annual return of enterprise income tax, the declaration of enterprise income tax return and its schedule, and the tax settlement report of the local tax department (the non pure income tax payer can ask the taxpayer to supplement the tax liquidation period after accepting the tax payment, and the pure income tax households should provide it at the time of acceptance). Enterprises with annual losses also need to provide the report of the loss compensation authentication issued by the intermediary organizations. The branch is a "locally paid in advance" enterprise, and the last phase of the People's Republic of China enterprise income tax collection and payment branch allocation form, which is issued by the head office of the general authority, shall be provided.

(nine) application for cancellation Taxpayer The demand for cancellation of branches is required by the general organization.

(ten) non independent accounting branches need to provide certificates of invoice and tax issued by the head office by the general authority.

(eleven) a bankrupt enterprise needs to provide a civil ruling for the court to terminate bankruptcy proceedings.

(twelve) foreign-funded enterprises need to provide the CPA audit report and the last capital verification report before the first fiscal year.

(thirteen) other materials required by the tax authorities.

Five. Cancellation Time limit for tax registration

Taxpayers who meet the conditions of cancellation shall, within twenty working days from the date of receipt of the application for cancellation of tax registration, complete the cancellation of tax registration. In the course of tax liquidation, if taxpayers are suspected of stealing, defrauding taxes and falsifying the VAT invoices, they can appropriately extend the time limit after having been examined and approved by the leaders of the bureaus.

If the reasons for submitting information are not equal to the conditions of cancellation, the tax authorities shall inform the taxpayer once and for all the necessary information. The time limit for tax authorities to cancel tax registration is not counted during the period of taxpayers' correction.

Six, other matters

(1) according to the sixtieth provision of the law of the People's Republic of China on tax collection and administration, taxpayers who fail to apply for cancellation of tax registration within the prescribed time limit may be fined not more than two thousand yuan; if the circumstances are serious, they shall be fined not less than two thousand yuan but not more than ten thousand yuan.

(two) in accordance with the provisions of article ninety-eighth of the detailed rules for the implementation of the law of the People's Republic of China on tax collection and administration, tax agents who violate tax laws and administrative regulations cause taxpayers to pay no taxes or pay less taxes, except for taxpayers paying or paying taxes and late fees. The tax agents shall pay a fine of more than 50% times or more than 3 times the taxpayers' unpaid or less paid taxes.

(three) if the tax authorities fail to cancel their tax registration and fail to declare the tax according to the prescribed time limit, the taxpayer who fails to make corrections within the prescribed time limit after the tax authorities ordered them to make corrections, and the taxpayers who are sent to the tax authorities for on-site inspection to check that there is no whereabouts and can not force them to fulfill their duty of paying taxes shall be regarded as an abnormal household. For taxpayers who have been identified as abnormal persons for more than three months according to law, the competent state tax authorities may declare their tax registration certificates invalid. For taxpayers who do not owe tax and have no unpaid invoices, if they are deemed to be abnormal households for more than two years, the competent state tax authorities may cancel their tax registration certificates; they shall not write off their tax registration certificates until the tax is not cleared and the invoices are not written off.

(four) taxpayers who have changed their production and business addresses within the province shall handle cross border transfer procedures, and no cancellation procedures can be taken. If a taxpayer changes the address of production and operation across a province, he shall go through the cancellation procedure. However, if he proves that he can provide the certificate of relocation of the industrial and commercial business license of the place of departure and the place of residence, and does not belong to the scope of liquidation according to the regulations, the assets liquidation and the enterprise income tax annual settlement can not be made.

(five) enterprises that have not completed the cancellation of tax registration procedures in the current month must pay tax returns on schedule.

(six) the cancellation of registration by a branch office shall, according to the twenty-second regulation of the State Administration of Taxation on Issuing the administrative measures for the collection and payment of enterprise income tax in cross regional business operations (the State Administration of Taxation Announcement No. fifty-seventh of 2012), and the administrative measures for the collection and payment of enterprise income tax in cross regional operation, stipulates that within 15 days after the cancellation of tax registration by the branches, the general organ shall report the cancellation of the branch offices to the local competent tax authorities for record, and make changes in tax registration.