1, blacklisted by the industrial and commercial bureau, can't be a boss for three years.

2. The blacklist of tax payment will be recovered nationwide for life.

3. The legal representative can't buy social security, can't borrow money to buy a house, and can't apply for immigration.

4, limit high consumption, can not fly and high-speed rail.

There are three sources of tax blacklist:

The company does not operate, does not file tax returns, and is cancelled abnormally, which eventually becomes a legacy of tax, late fees and fines snowballing.

The company lost contact, fled, became an abnormal household, and was rated as a D-level taxpayer. Although these companies have not been cancelled, they have affected the tax ratings of other companies associated with the same legal representative or chief financial officer.

Serious "major tax violation cases" are generally related to false declaration, tax evasion, defrauding export tax rebates and falsely issuing VAT invoices. Those involving a large amount (more than 5 million) will be publicized and entered into joint punishment.

There are two main reasons for being blacklisted by the industrial and commercial bureau:

The company's business license is revoked, for example, if you seriously violate the law or don't operate for more than six months.

For three consecutive years, no annual report and other acts were listed as "serious illegal and untrustworthy enterprises". The legal representative or person in charge of an enterprise that is listed in the list of serious violations of law and dishonesty shall not serve as the legal representative or person in charge of other enterprises within three years.

Legal basis: "Several Provisions of the Supreme People's Court Municipality on Publishing the Information of the List of Executed Persons with Bad Faith" Article 2 If the executed person falls into the circumstances specified in Items 2 to 6 of Article 1 of these Provisions, the time limit for being included in the list of executed persons with bad faith is two years. If the person subjected to execution obstructs or resists execution by means of violence or threats, or if the circumstances are serious or he has repeatedly broken his promise, it may be extended for one to three years.

The people's court may decide to delete the information of dishonesty in advance if the person subjected to execution actively performs the obligations specified in the effective legal documents or actively corrects the act of dishonesty.

Article 3 of the Regulations of the Supreme People's Court Municipality on Restricting the High Consumption and Related Consumption of the Executed Person states that if the executed person is a natural person, he shall not commit the following high consumption and unnecessary consumption behaviors after taking the consumption restriction measures: (1) When taking the means of transportation, choose the second-class or above cabins of airplanes, trains and ships; (two) high consumption in hotels, hotels, nightclubs, golf courses and other places above the star level; (three) the purchase of real estate or new construction, expansion, high-grade decoration of housing; (four) leasing high-grade office buildings, hotels, apartments and other places to work; (5) Purchasing non-essential vehicles; (6) tourism and vacation; (seven) children attending private schools with high fees; (8) Paying high premiums to purchase insurance wealth management products; (9) Non-essential consumption behaviors such as taking all seats of G-prefix EMU trains and first-class and above seats of other EMU trains. If the person subjected to execution is a unit, the person subjected to execution, its legal representative, principal responsible person, person directly responsible for debt performance and actual controller shall not carry out the acts specified in the preceding paragraph after taking measures to restrict consumption. Anyone who uses personal property for private consumption to commit the acts mentioned in the preceding paragraph may apply to the enforcement court for enforcement. If the examination by the enforcement court is true, it shall be allowed.

Article 4 of the Regulations on the Administration of Registration of Legal Representatives of Enterprises shall not be the legal representative under any of the following circumstances, and the enterprise registration authority shall not approve the registration:

(1) Having no or limited capacity for civil conduct;

(2) A criminal penalty or criminal compulsory measure is being executed;

(3) Being wanted by the public security organ or the state security organ;

(4) Being sentenced to punishment for committing crimes of corruption and bribery, property infringement or disrupting the order of the socialist market economy, and the execution period has not exceeded five years; Being sentenced to punishment for committing other crimes, and the execution period has not exceeded three years; Or was sentenced to deprivation of political rights because of a crime, and the execution period did not exceed five years;

(5) Being the legal representative, director or manager of an enterprise that went bankrupt and liquidated due to poor management, and being personally responsible for the bankruptcy of the enterprise, and less than three years have passed since the end of the bankruptcy liquidation of the enterprise;

(6) Being the legal representative of an enterprise whose business license has been revoked due to violation of laws, and being personally liable for the illegal acts of the enterprise, and less than three years have passed since the date of revocation of the business license of the enterprise;

(seven) the amount of personal debt is large, and it has not been paid off at maturity;

(eight) there are other circumstances in which the legal representative shall not be served as the legal representative as stipulated by laws and the State Council.