1) cancellation of registration.
Taxpayer happening dissolution, bankruptcy, cancellation and other circumstances, need according to the termination of the obligation of tax payment, the taxpayer shall, prior to the administrative authority for Industry and commerce to apply for the cancellation of, to the tax authority to apply for cancellation of registration. Taxpayers need to submit the relevant documents and materials to the tax authorities for settlement shall be the tax payable and back (free) tax and overdue fine gold and fine, cancellation of the invoice, tax registration certificate and other taxation documents, upon approval by the tax authorities, for the cancellation of tax registration.
2) opening registration.
Taxpayers engaged in production and operation, within 30 days after receiving the business license, the relevant documents and information, to the tax authorities for tax registration. The tax authority shall, within 30 days from the date of receipt of the application, review and issue a tax registration certificate.
3) change of registration.
Where the content of the tax registration of the taxpayer has changed, the administrative organ for Industry and Commerce shall, within 30 days after the change of the registration, apply to the tax authorities for the registration of the change of the tax registration.
4) inspection and registration.
Engaged in production and business taxpayers to the county (city) temporarily engaged in production and business activities, it shall apply to the business tax authorities for inspection and registration.
6) stop the resumption of business registration.
The regular norm is collected way taxpayers in the business license of the approved operating period need suspension or resumption of business, to the tax authorities to apply, after the tax authorities audit for suspension or resumption of business tax registration. Taxpayers who have duty to pay taxes during the period of closure shall report and pay taxes in accordance with the provisions of the tax laws and administrative regulations. Suspension expires cannot timely recovery of production and operation, should advance to the tax authorities proposed to extend the business registration application, otherwise the tax authorities as has resumed business and tax collection and management.