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问题	注销个体工商户营业执照流程
释义	个体工商户办理营业执照注销登记时，需填写好注销登记申请书后，携带营业执照正、副本到原先登记的辖区工商所、办理注销手续。如果委托注销的话:先到当地的税务机关办理注销手续上交发票.税务登记证等. 他人办理，应提交申请人的委托书和代理人的身份证明。法律依据：《个体工商户登记管理办法》第十六条申请个体工商户注销登记，应当提交下列文件：（1）申请人签署的个体工商户注销登记申请书；（2）个体工商户营业执照正本及所有副本；（3）国家工商行政管理总局规定提交的其他文件。
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