Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

Core Viewpoint - The article provides a detailed guide on how to add and modify tax personnel through the electronic tax bureau's web platform and app, emphasizing the steps required for both actions. Group 1: Adding Tax Personnel - To add tax personnel via the electronic tax bureau web platform, the legal representative, financial responsible person, or administrator must log in and navigate to the account center, then to personnel permission management to add new personnel [1][2]. - The new tax personnel will have all permissions selected by default, which can be modified before confirming the addition [1][2]. Group 2: Modifying Tax Personnel Permissions - To modify the permissions of existing tax personnel, the same initial steps are required to access the account center and personnel permission management [2][10]. - The user must find the specific personnel whose permissions need to be changed, click on manage, and then modify the permissions as necessary before confirming the changes [2][11].

欢迎扫描下方二维码关注： 来源： 北京税务 一、业务概述 市场主体终止经营活动退出市场前，须先向主管税务机关 进行清税申报 ，办理税务注销。税务注销办理分为简易注销和普通注销流程（包 含即办注销、一般注销）。 二、办理流程 简易注销： 系统自动办结； 普通注销（即办注销）： 即时办结； 普通注销（一般注销）： 小规模纳税人5个工作日；一般纳税人10个工作日内办结。 三、前置条件 纳税人在清税申报前或申报清税期间 应对相关税费进行申报、结清税款。对税控设备及资格、相关协议、纳税人存在未注销的扣缴登记信 息等进行注销或终止 。 具有企业所得税税种认定的纳税人， 在清税申报前完成企业所得税清算报备 四、功能路径 1.【我要办税】—【综合信息报告】—【状态信息报告】—【清税申报（税务注销办理）】。 2.通过消息提醒提供的链接跳转进入。 3.通过首页搜索栏输入关键字查找。 第一步 登录新电子税务局，点击【我要办税】—【综合信息报告】—【状态信息报告】—【清税申报（税务注销办理）】功能菜单。 第二步 跳转至清税申报（税务注销办理）界面，展示注销原因。 （1）非跨区财产税主体登记纳税人，展示所有注销原因。 （2）跨区财产税 ...