Taxpayers need to suspend business for more than 1 month due to special circumstances, and should go to the information sale window with the application report approved by the competent department to receive the Enterprise Suspension Report Form.
Taxpayers who need to resume business after the expiration of business suspension shall go to the information sales window with the application report approved by the competent department to receive the report of resumption of business, and fill it out together with the original Notice of Approval of Business Suspension and go to the tax registration window for handling.
Legal basis: People's Republic of China (PRC) Company Law.
Article 3 A company is an enterprise legal person, which has independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.
Article 7 A company established according to law shall be issued a business license by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company.
The company's business license shall specify the company's name, domicile, registered capital, business scope, name of legal representative and other matters. Where the matters recorded in the company's business license change, the company shall register the change according to law, and the company registration authority shall issue a new business license.