76. If an unincorporated enterprise as a legal person cancels its registration, it shall not submit the tax payment certificate of the tax authorities in accordance with the Regulations on the Administration of Registration of Enterprise as a Legal Person. However, the organizer or liquidation organization shall confirm that its creditor's rights and debts have been cleared, and the taxes and employees' salaries have been paid. Collective ownership (joint-stock cooperation) enterprises as legal persons shall make it clear in the liquidation report that the creditor's rights and debts have been cleared and the taxes and wages of employees have been paid.
77. When a sole proprietorship enterprise or partnership enterprise cancels its registration, it is not necessary to submit the tax payment certificate of the tax authorities in accordance with the provisions of the Law on Sole proprietorship Enterprise and the Law on Partnership Enterprise, but it should be made clear in the liquidation report that the creditor's rights and debts have been cleared up and the taxes and wages of the employees have been paid.
78. When individual industrial and commercial households cancel their registration, in accordance with the provisions of the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households, they will no longer submit the tax payment certificate of the tax authorities. However, the applicant shall indicate in the Application for Cancellation of Registration of Individual Industrial and Commercial Households that the creditor's rights and debts have been cleared up and the taxes and wages of employees have been paid.