Current location - Loan Platform Complete Network - Local tax - Cancel the company? Was there a fine for making an annual report before? How much is the fine? What is the impact on the future if the business license is not cancelled?
Cancel the company? Was there a fine for making an annual report before? How much is the fine? What is the impact on the future if the business license is not cancelled?
1, no annual report? Does it mean that there is no annual income tax return? According to Article 62 of the Law on the Administration of Tax Collection, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or 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.

2, only cancel the tax registration, not cancel the industrial and commercial registration. When the tax bureau and the industrial and commercial bureau exchange data, your company will be regarded as the tax evasion account of the tax bureau. According to the provisions of Article 60 of the Tax Administration Law, if a taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.

3. If the tax and industry and commerce are not cancelled, as long as you file tax returns normally, even if you file tax returns at zero every time and have no business, it will have no impact on your company. However, if the tax return is abnormal, it will be listed as an abnormal household by the tax bureau. According to the provisions of Article 40 of the Measures for the Administration of Tax Registration, if a taxpayer who has gone through the tax registration fails to declare and pay taxes within the prescribed time limit and fails to make corrections after being ordered by the tax authorities to make corrections within a time limit, the tax authorities shall send personnel to conduct on-the-spot inspections. If there is no whereabouts and it is impossible to force them to fulfill their tax obligations, the inspectors will confirm the abnormal households and deposit them in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificates, invoice purchase books and invoices.

Article 41 If a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and still recover the tax payable in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

4. If your company really doesn't want to do business, I suggest you go through normal cancellation procedures in accordance with laws and regulations.