The market supervision bureaus (departments and commissions) of all provinces, autonomous regions, municipalities directly under the central government and Xinjiang production and Construction Corps, the State Administration of Taxation, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the local special representative offices of the State Administration of Taxation:

In recent years, the State Administration of market supervision and the State Administration of taxation have actively carried out the pilot reform of enterprise simple cancellation registration, which has greatly facilitated the withdrawal of non operating or non creditor's rights and debt market subjects from the market. In order to implement the deployment of the State Council and the requirements of the government work report, implement the simple cancellation of registration of small, medium-sized and micro enterprises and individual industrial and commercial households, continue to deepen the reform of the commercial system, unblock the exit channels of market players and improve the activity of market players, the relevant matters are hereby notified as follows:

1、 Expand the scope of application of simple cancellation registration

Based on the guiding opinions on comprehensively promoting the reform of enterprise simple cancellation of registration (Gong Shang Qi Zhu Zi [2016] No. 253, hereinafter referred to as the Guiding Opinions) and the notice on strengthening information sharing and joint supervision (Gong Shang Qi Zhu Zi [2018] No. 11), Expand the scope of application of simple cancellation registration to market entities that have not incurred creditor's rights and debts or have settled creditor's rights and debts (except listed joint stock limited companies, the same below). When applying for simple cancellation of registration, market entities shall not have claims and debts such as unsettled settlement expenses, employee wages, social insurance expenses, legal compensation, taxes payable (late fees and fines). All investors undertake in writing to bear legal liability for the authenticity of the above situation.

After the tax department obtains the information on the proposed application for simple cancellation of registration pushed by the market supervision department through information sharing, it shall query the tax information system to verify the relevant tax related conditions in accordance with the specified procedures and requirements. The tax department will not raise any objection to the taxpayers who are shown in the query system as follows: first, the taxpayers who have not handled tax related matters, Second, taxpayers who have handled tax related matters but have not received invoices (including issuing invoices on behalf of others), have no tax arrears or other unfinished matters, and third, taxpayers who have completed tax clearance procedures such as paying and canceling invoices and clearing tax payable during query.

2、 Simple deregistration of individual industrial and commercial households

After the implementation of the reform of "integration of two certificates" of business license and tax registration certificate, individual industrial and commercial households established and registered through simple procedures do not need to submit a letter of commitment or publicity. After submitting the application for simple cancellation of registration, the market supervision department shall, within one working day, push the relevant information of the individual industrial and commercial households to apply for simple cancellation of registration to the tax departments at the same level through the provincial unified credit information sharing and exchange platform, government information platform and data interface between departments (collectively referred to as information sharing and exchange platform), Tax and other departments shall feed back whether they agree to simple cancellation within 10 days (natural day, the same below). If the tax and other departments have no objection, the market supervision department shall handle the simple cancellation registration in time. The situation where the tax department does not raise any objection is consistent with the relevant provisions of Article 1 of this notice.

3、 Reduce the publicity time of simple cancellation registration

Reduce the publicity time of simple cancellation registration from 45 days to 20 days. After the expiration of the publicity period, the market subject can directly apply to the market supervision department for simple cancellation registration. The market entity shall apply to the market supervision department within 20 days from the expiration of the publicity period, and may apply for an appropriate extension according to the actual situation, which shall not exceed 30 days. Market entities shall not engage in production and business activities unrelated to cancellation after publicity.

4、 Establish a simple deregistration fault tolerance mechanism

Where a market entity applies for simple cancellation of registration, it is not necessary to cancel the publicity of simple cancellation of registration if it is not applicable to the procedures of simple cancellation of registration, such as "being included in the list of abnormal operation of enterprises", "there are situations such as freezing of equity (Investment rights) and pledging or chattel mortgage" and "the non legal person branch to which the enterprise belongs has not gone through cancellation of registration", After the abnormal state disappears, the application for simple cancellation of registration can be publicized again according to the procedure. If the letter of commitment is filled in irregularly, the market supervision department shall accept its simple cancellation application after the market subject makes corrections, and there is no need to publicize it again.

5、 Optimize the functional process of logoff platform

Allow market entities to conduct simple cancellation registration through the cancellation platform, and implement simple cancellation registration for qualified market entities through the whole network. After the market entity fills in the simple cancellation information, the platform automatically generates the letter of commitment of all investors. Except for special circumstances such as organs, public institutions, legal persons and foreign investors, all investors shall have their real names authenticated and electronically signed. Market entities can return the business license by mail. If the business license is lost, they can issue a declaration of cancellation of the business license free of charge through the national enterprise credit information publicity system.

Local market supervision departments and tax departments shall do a good job in system development and upgrading according to the simple cancellation technical scheme. At the same time, strengthen the coordinated supervision of departments. If the market subject conceals the real situation and practices fraud in the simple cancellation registration, the market supervision department can cancel the cancellation registration according to law, and include the enterprise in the list of serious violations of law and credibility while restoring the qualification of the enterprise subject, and publicize it through the national enterprise credit information publicity system, Prevent market entities from maliciously evading legal liability by using simple cancellation registration. In the process of promoting reform, local market supervision departments and tax departments should pay attention to collecting new situations and problems encountered in the simple cancellation of registration and report them to the State Administration of market supervision and the State Administration of Taxation in a timely manner.

                                                             General Administration of market supervision

                                                             State Administration of Taxation

                                                             July 30, 2021