北京房山正常的公司税务户注销或个体工商户注销，以下为你分别介绍：
公司税务户注销
注销条件：企业需完成所有纳税申报、税款缴纳等义务，不存在未办结的税务稽查案件、欠税、罚款等情况。
注销流程：
注销税务登记申请：企业需向房山区税务机关提交注销税务登记申请，并填写《注销税务登记申请表》，提供相关证明材料，如营业执照副本、法定代表人身份证、税务登记证等。
税务审核：税务机关收到申请后，会对企业的纳税情况进行审核，包括税款缴纳、发票使用等方面。如发现问题，会要求企业限期整改。
清缴税款和发票：企业需清缴所有应纳税款、滞纳金和罚款，并缴销未使用完的发票和发票领购簿等。
税务注销：审核通过且税款、发票等清缴完毕后，税务机关会出具《税务注销证明》，完成税务注销手续。
个体工商户注销
注销条件：个体工商户停止经营活动，无未结清的债权债务，或已妥善处理完相关债权债务关系等。
注销流程：
准备材料：需准备营业执照正副本原件、经营者身份证原件及复印件、税务登记证正副本原件（已办理税务登记的）、公章等材料。
注销税务登记：如果个体工商户办理了税务登记，需先到房山区税务机关办理注销税务登记手续，具体流程与公司税务注销类似，包括清缴税款、缴销发票等，取得《税务注销证明》。
注销工商登记：携带上述材料及《税务注销证明》到房山区市场监督管理局办理工商注销登记。提交注销申请后，市场监督管理局会对申请材料进行审核，如材料齐全、符合法定形式，会予以受理，并在规定时间内完成注销登记，收回营业执照正副本。
注销银行账户：个体工商户如有开设银行账户，在完成税务和工商注销后，还需到开户银行办理银行账户注销手续，需携带营业执照注销证明、税务注销证明、经营者身份证、开户许可证等材料。
注销社保登记：如果个体工商户有为员工缴纳社保，还需到社保经办机构办理社保登记注销手续，需提供注销证明、社保登记证等相关材料。
注意事项
提前规划：在决定注销前，企业或个体工商户应提前规划，妥善处理好各项事务，如清理资产、结清债权债务等，以确保注销过程的顺利进行。
资料齐全：办理注销手续时，务必确保所提供的材料齐全、真实、有效，否则可能导致注销申请被驳回，延误注销进程。
税务合规：无论是公司还是个体工商户，在注销前都要确保税务合规，如实申报纳税，清缴所有税款，避免因税务问题引发后续风险。
公告公示：部分情况下，如个体工商户注销，可能需要进行公告公示，以告知相关债权人等。需按照规定的时间和方式进行公告，保障各方的合法权益。
Cancellation of individual industrial and commercialhouseholds
Cancellation conditions: Individual industrial and commercialhouseholds cease their business activities, have no outstandingdebts or claims, or have properly handled relevant debt and claimrelationships.
Cancellation process:
Preparation materials: Original and duplicate copies of thebusiness license, original and photocopy of the operator's ID card,original and duplicate copies of the tax registration certificate(for those who have already completed tax registration), officialseal and other materials need to be prepared.
Cancellation of tax registration: If an individual industrialand commercial household has completed tax registration, they needto first go to the Fangshan District tax authority to handle thecancellation of tax registration procedures. The specific processis similar to that of company tax cancellation, including clearingtaxes, canceling invoices, etc., and obtaining a "Tax CancellationCertificate".
Cancellation of business registration: Bring the above materialsand the "Tax Cancellation Certificate" to the Fangshan DistrictMarket Supervision and Administration Bureau to handle thecancellation of business registration. After submitting thecancellation application, the Market Supervision Administrationwill review the application materials. If the materials arecomplete and comply with the legal form, they will be accepted andthe cancellation registration will be completed within theprescribed time, and the original and duplicate copies of thebusiness license will be retrieved.
Cancellation of bank account: If an individual industrial andcommercial household has opened a bank account, after completingtax and industrial and commercial cancellation, they need to go tothe bank where the account was opened to handle the cancellationprocedures. They need to bring materials such as business licensecancellation certificate, tax cancellation certificate, operator IDcard, account opening permit, etc.
Cancellation of social security registration: If an individualindustrial and commercial household has paid social security forits employees, it is necessary to go to the social security agencyto handle the cancellation procedures of social securityregistration, and provide relevant materials such as cancellationcertificate and social security registration certificate.
matters needing attention
Advance planning: Before deciding to cancel, enterprises orindividual businesses should plan ahead and handle various affairsproperly, such as clearing assets, settling debts, etc., to ensurethe smooth progress of the cancellation process.
Complete documentation: When handling the cancellationprocedures, it is necessary to ensure that the materials providedare complete, authentic, and valid, otherwise it may result in thecancellation application being rejected and the cancellationprocess being delayed.
Tax compliance: Both companies and individual businesses mustensure tax compliance before deregistration, truthfully declare andpay taxes, clear all taxes, and avoid subsequent risks caused bytax issues.
Announcement and Publicity: In some cases, such as thecancellation of individual industrial and commercial households, itmay be necessary to make an announcement and publicity to informrelevant creditors. Announcement must be made according to theprescribed time and method to safeguard the legitimate rights andinterests of all parties.