Legal analysis: First of all, the so-called abnormal households refer to taxpayers who have gone through tax registration and failed to declare and pay taxes within the prescribed time limit, but failed to make corrections within the time limit after the tax authorities ordered them to do so, and were sent by the tax authorities for on-the-spot inspection, and found no whereabouts and could not force them to fulfill their tax obligations. Go to the IRS again to check whether the business license tax registration information is classified as an abnormal household. After it is determined to be an abnormal household, the abnormal household can be released in the comprehensive collection and management software after the company's illegal handling, loss invoice cancellation and tax arrears settlement are paid according to the prescribed procedures.

Legal basis: Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or if a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.