1. Cancel the tax registration certificate and organization code certificate first. Where can I cancel it?

2. Cancellation of business license by the industrial and commercial department: When canceling the business license, the original and photocopy of the ID card, the original and photocopy of the business license of individual industrial and commercial households and the official seal are required. (Give the official seal to the Industrial and Commercial Bureau) Go to the industrial and commercial office where you apply for a business license everywhere, fill out a form to apply for cancellation of the business license of individual industrial and commercial households, and hand over the original and photocopy of the business license and the official seal to the industrial and commercial department, and the cancellation formalities are completed.

Whether you pay taxes or not is not directly related to whether you cancel your business license. However, if the tax payment is not truthfully declared, the recovery period of the tax is indefinite. If you pay the national tax, then the local tax is definitely there, and you can compare the information of the national tax and the local tax. Compared with this, there are many abnormal situations that many tax authorities have no way to recover.

You have a self-employed business license. If you don't go through the cancellation procedures, your business license will be revoked by the industrial and commercial department one year later because you didn't receive the annual inspection on time. After your store is revoked, you may not use the name of the store again within one year from the date of revocation.

4. Article 18 of the Measures for the Administration of the Registration of Individual Industrial and Commercial Households: If the name of the individual industrial and commercial house applied for is under any of the following circumstances within the jurisdiction of the same registration authority, the registration shall not be approved: it is the same as the name of the enterprise whose business license has been revoked for less than three years or the name of the individual industrial and commercial house whose business license has been revoked for less than 1 year;

Extended data

Article 56 of the General Principles of the Civil Law stipulates that the debts of individual industrial and commercial households shall be borne by personal property if they are operated by individuals; Family business, with family property. That is, individual industrial and commercial households that apply for registration in their own names, and individuals operate and their profits also belong to individuals, and individuals are liable for debts; If the family invests in the same property, or the main part of the income is consumed by family members, the debt shall be paid off with family property; During the existence of the relationship between husband and wife, if one party is engaged in individual industrial and commercial operations and his income belongs to both husband and wife, his debts shall be paid off by both husband and wife. If all members of the family jointly contribute * * * to jointly operate, their debts shall be paid off with the family property.

Refer to Baidu Encyclopedia individual industrial and commercial households.