Legal analysis: First, application, the taxpayer applies to the tax registration management link within the business period approved by the business license, and receives and fills in the business suspension registration form. The second is to accept the audit. The tax registration management link accepts the forms and related materials filled by taxpayers, and verifies whether the filled forms and related materials meet the requirements. III. Suspension of business: confirm that the taxpayer applying for suspension of business has settled the tax, paid the invoice, sealed its tax registration certificate, submitted it to the leadership for approval, approved its application for suspension of business, and made a notice of approval for suspension of business. Iv. resume business processing 1. If the taxpayer resumes business on schedule, the date of approval of the suspension period shall be the date of resumption of business; If the company resumes business ahead of schedule, the date of resumption of business ahead of schedule shall be the date of resumption of business. Submit the original stamped tax registration certificate to the taxpayer. 2. For taxpayers who have not applied for an extension of business resumption after the expiration of business suspension, those who voluntarily resume business shall be regarded as normal business taxpayer management. Submit the original stamped tax registration certificate to the taxpayer.
Legal basis: Regulations of People's Republic of China (PRC) Municipality on the Administration of Registration of Enterprise Legal Persons.
Article 20 An enterprise as a legal person shall cancel its registration with the registration authority if it is closed, revoked, declared bankrupt or terminated for other reasons.
Article 67 If a company fails to start business for more than six months after its establishment without justifiable reasons, or suspends business for more than six months after its opening, the company registration authority may revoke its business license.