Four situations will be included in the business exception list:
1. The enterprise fails to publicize the annual report information within the prescribed time limit; Included in the business exception list.
2. The enterprise fails to publicize relevant enterprise information within the time limit ordered by the industrial and commercial department; Included in the business exception list.
Three, the enterprise publicity information to conceal the real situation, resort to deceit; Included in the business exception list.
Four, through the place of registration or business premises can not contact the enterprise. Included in the business exception list.
Therefore, within 30 days after obtaining the business license, you should go through the formalities of tax registration and make tax returns on schedule. If it is really not opened, it can be declared as zero.
The tax paid by individual industrial and commercial households is a fixed tax, and the amount paid is determined by the tax authorities according to some information. The tax paid every month may be the same. Engaged in individual industrial and commercial production and operation must be approved and registered according to law. The registration authority of the self-employed is the administrative department for industry and commerce at or above the county level. Self-employed individuals must be approved for registration and obtain a business license before they can practice. Individual industrial and commercial households who change jobs, merge, change their registered items or go out of business shall also go through the registration procedures. The specific process of handling the business license of individual industrial and commercial households The original Notice of Name Pre-approval (if the name is not used, it need not be submitted); The business scope must be permitted by law, and the application for registration of the establishment of individual industrial and commercial households (received from the industrial and commercial registration authority and filled in as required); Pay the fees to the industrial and commercial bureau and obtain the business license according to the date specified in the Notice of Approval of Establishment Registration. Copy of the applicant's ID card (double-sided paste in the corresponding position of the Application for Registration of Establishment of Individual Industrial and Commercial Households); Original identity card of the applicant (for inspection); Individual industrial and commercial households are individuals with unlimited liability, and family property is jointly and severally liable; Individual industrial and commercial households are small in scale, generally family-run, and often do not have a sound financial system and do not need to make statements every month; For individual industrial and commercial households, regardless of the income situation of the month, they must pay taxes according to the corresponding tax rate. Please post a recent photo of one and a half inches (pasted in the corresponding position of the Application for Registration of Establishment of Individual Industrial and Commercial Households);
The functions of the self-employed business license are as follows:
1, abide by legal procedures and accept legal supervision and protection;
2. It can effectively avoid the management of business scope in operation;
3. Be able to correctly regulate tax payment and avoid repeated tax payment;
4. You can contact the merchants with the national resource information.
The business license of individual industrial and commercial households is a certificate issued by the administrative department for industry and commerce to allow individual operators to engage in certain production and business activities.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 60 If a taxpayer commits one of the following acts, 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 two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the 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. Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
Regulations of the People's Republic of China on the Administration of Company Registration
Article 17 The establishment of a company shall apply for pre-approval of its name.
Where laws, administrative regulations or the State Council decisions stipulate that the establishment of a company must be approved, or the business scope of the company belongs to matters that must be approved before registration according to laws, administrative regulations or the State Council decisions, the company name shall be pre-approved before being submitted for examination and approval, and the company name approved by the company registration authority shall be submitted.
Article 25 A company established according to law shall be issued with the Business License of Enterprise as a Legal Person by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company. With the Business License of Enterprise as a Legal Person issued by the company registration authority, the company seals, opens a bank account and applies for tax registration.