1. Contact the tax bureau or the personnel stationed in the tax bureau to inquire about the reasons, and carry out relevant treatment according to the requirements of the tax bureau;

2. First, "transfer out the input tax", and all the taxes deducted from the special ticket must be transferred out;

3. Submit an application for eliminating risks;

4. Finally, find a special administrator to unlock it, so as to return to normal.

Criteria for identifying risk taxpayers:

1, tax credit rating; The taxpayer's credit rating is an important basis for risk assessment, which is usually divided into A, B, C and D levels, among which D level may be recognized as a risk taxpayer.

2. declare and pay taxes; The tax authorities will review the taxpayer's declaration, including whether it is declared on time and whether the declaration content is true.

3. Records of tax violations; Taxpayers may be classified as risk taxpayers if they have illegal records such as tax evasion.

4, whether the operating conditions and tax situation match; The tax authorities will analyze whether the taxpayer's business scale and income are consistent with its tax payment, and those that are inconsistent may be identified as risk taxpayers.

5. External information feedback; The tax authorities will also refer to the feedback from external information sources such as banks and other government departments as a reference for risk assessment.

To sum up, the process of removing risk taxpayers includes contacting the tax bureau to inquire about the reasons, transferring out the input tax, submitting an application for risk removal, and finally finding a special administrator to unlock it.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 62

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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.