电子税务局丨如何线上办理注销？操作步骤

Group 1 - The article discusses two types of business deregistration: simplified deregistration and regular deregistration [2] - Simplified deregistration is applicable for taxpayers who have not engaged in tax matters, have not used invoices, and have no outstanding tax issues [3] - Regular deregistration is required for taxpayers who do not meet the criteria for simplified deregistration and must apply through the electronic tax bureau [4] Group 2 - The process for regular deregistration involves logging into the electronic tax bureau and selecting the appropriate deregistration reason [5][6] - Different deregistration reasons trigger different processes, such as immediate deregistration for certain conditions or the need for additional reports for mergers and splits [9][10] - The system provides prompts and guidance based on the selected deregistration reason, ensuring compliance with tax regulations [11][12] Group 3 - Immediate deregistration can occur if the taxpayer meets the qualifications and has no unresolved matters [12] - If there are unresolved matters, the system allows for either resolving those matters or signing a commitment to complete them later [14][16] - The completion of all necessary tax filings and clearances is essential before proceeding with the deregistration process [17][18] Group 4 - The article outlines the steps for handling unresolved matters during the deregistration process, including the need to refresh the application after addressing these issues [20][26] - The system will confirm eligibility for deregistration after all matters are resolved, allowing the taxpayer to proceed with the application [21][28] - Taxpayers can track the progress of their deregistration application through the electronic tax bureau [29][32]