个体工商户办理注销手续如何开具清税证明？操作步骤

Group 1 - The article provides a detailed guide on how individual businesses can apply for tax clearance certificates when they cease operations, emphasizing the importance of clearing any outstanding matters before proceeding with the cancellation process [2][16]. - The process begins with the taxpayer logging into the electronic tax bureau and selecting the appropriate options for tax clearance declaration [3][22]. - If there are any unreported tax matters, the taxpayer must address these issues before obtaining the tax clearance certificate [4][7]. Group 2 - The article outlines specific steps for reporting various taxes, including value-added tax and property tax, which must be completed before the cancellation of the business [5][6]. - After completing the necessary tax declarations, the taxpayer must also report personal income tax, following a structured process to ensure compliance [9][11]. - Once all steps are completed, the taxpayer can confirm the cancellation and download the tax clearance certificate from the system [15][28]. Group 3 - The article mentions that individual businesses applying for simplified cancellation do not need to submit a tax clearance certificate, as the registration authority will handle the process if no objections are raised within ten days [16]. - For taxpayers who have never registered for tax operations, a different procedure is outlined for obtaining a tax clearance certificate without needing to log in [22][25]. - The article also addresses potential issues that may arise during the application process, such as incorrect entries or the need for user registration, providing solutions for each scenario [26][27].