Group 1 - The article discusses the process of tax clearance declaration and tax cancellation procedures, highlighting various reasons for cancellation [4][5][6] - It outlines the steps for selecting cancellation reasons, including legal dissolution, project completion, and administrative revocation [5][6][7] - The system provides immediate processing options for eligible applicants, with prompts for confirmation and success notifications [6][9][10] Group 2 - The article details the conditions under which immediate cancellation can be processed, including the absence of unresolved matters [6][8][9] - It explains the scenarios where cancellation may not proceed due to pending issues, requiring users to address these before reapplying [8][9][10] - The article emphasizes the importance of following up on pending matters to ensure successful tax clearance and cancellation [7][8][9] Group 3 - The article mentions the specific tax policies related to idle land fees, including exemptions for non-profit institutions and reduced fees for certain services [26][27][28] - It outlines the procedures for applying for refunds of non-tax revenue and the conditions under which these refunds can be processed [24][26] - The article references various regulatory documents that govern the collection and management of idle land fees and related tax policies [27][28]

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]