1, the enterprise fails to declare and pay taxes on time or fails to pay taxes after a certain period (generally more than half a year) and has not been rectified;

2. There are tax evasion behaviors in enterprises, such as false invoicing and tax evasion;

3. The enterprise fails to submit materials or cooperate with the inspection work of the tax department according to the requirements of the tax department;

4. The enterprise fails to carry out tax registration or change registration as required by the tax authorities.