Taxpayers who have not handled tax-related matters and take the initiative to go to the tax authority for tax clearance, the tax authority may issue tax clearance documents based on the business license provided by the taxpayers immediately.

While taxpayers who have been declared bankrupt by the court, can bring the “Ruling of the Court on the Termination of Bankruptcy Proceedings” to apply to tax authorities for tax cancellation, the tax authority shall issue a tax clearance document immediately.

The taxpayers who meet the following conditions when they apply tax cancellation, the tax authorities provide immediate settlement services, adopt a "commitment system" and issue tax clearance documents immediately:

1.

For taxpayers who have handled tax-related matters before but have not purchased invoices, have no tax payables and fines, and take the initiative to go to the tax authorities for tax clearance.

2.

For taxpayers who are not in tax inspection status, have no tax payables and fines, have cancelled the special VAT invoices and tax control equipment, and meet one of the following circumstances. Taxpayers with tax credit ratings of A and B. M-class taxpay ers whose holding parent company with a tax credit rating of A. The enterprises founded by the talents introduced by provincial people's government and founded by industry leaders and other organizations recognized by industry associations above the provincial level. Individual industrial and commercial households who have not included in the assessment of tax credit rating. Taxpayers who have not reached the VAT threshold.

The enterprises apply to the tax authority for tax cancellation, below materials and documents need to be provided:





 Note:

• The taxpayers have legal responsibility for the authenticity and legality of the submitted documents.
  
  
• Taxpayers need to submit paper documents when handling tax-related matters at the tax bureau, and electronic documents should be submitted in accordance with system operation requirements through online or mobile.
  
  
• The originals and copies that are not specified in the documents list are the originals; only need to provide copies for those only indicate the copies; if the originals and copies are specified, the copies are received, and the originals are returned after inspection.
  
  
• If the submitted information is a photocopy, it must be indicated that it is consistent with the original and stamped with the official seal.