Business Overview - Market entities must complete tax clearance declaration and tax cancellation before terminating business activities [3] - Tax cancellation can be processed through simplified cancellation or regular cancellation procedures, with specific timelines for small-scale and general taxpayers [3][4] Processing Procedures - Simplified cancellation is automatically completed by the system [3] - Regular cancellation (immediate cancellation) is processed instantly, while general cancellation takes 5 working days for small-scale taxpayers and 10 working days for general taxpayers [3][4] Preconditions - Taxpayers must declare and settle relevant taxes before or during the tax clearance declaration [3][4] - Taxpayers with corporate income tax must complete corporate income tax clearance reporting before tax clearance declaration [4] Functional Pathways - The process begins by logging into the new electronic tax bureau and navigating through specific menus to reach the tax clearance declaration [7] - Taxpayers can select the reason for cancellation, which includes various legal and administrative reasons [7][9] Operational Steps - Upon selecting a cancellation reason, taxpayers may need to complete additional reports if applicable [9] - If conditions for immediate cancellation are met, the system will confirm the cancellation and allow for the download of the tax clearance certificate [12][13][14] General Cancellation Process - For general cancellation, if there are unresolved matters, the system will notify the taxpayer and provide options to address these issues [34][36] - Taxpayers can expect a response from the tax authority within 5 days after submitting the clearance application [32][40] Common Issues - The system provides notifications for users who have already canceled or submitted a cancellation application [43][46] - Taxpayers can download the tax clearance certificate through the query function if they have already canceled [46]
怎么在新电子税局办理税务注销?一文掌握操作步骤
蓝色柳林财税室·2025-05-16 00:54