Abnormal revocation refers to long-term failure to declare tax payment, failure to return it to an abnormal account, and revocation of tax relationship. The so-called "abnormal households" are those "sick households" in tax management. These taxpayers have extremely poor tax compliance and always want to avoid paying taxes through various improper means. The outstanding performance is that the tax returns are zero or intermittent for several months, and then some enterprises apply for cancellation according to the situation, and some simply run away, which brings a lot of seriousness to the tax work.

1. Will the company be subject to tax inspection after cancellation?

During the recovery period, even if the company has been cancelled, it will be audited by the tax authorities. If the tax authorities pay less tax due to their responsibilities, the tax authorities may require them to pay back the tax within three years, and will not recover it after three years. In case the taxpayer makes a mistake, the tax can be recovered within three years, and it can be extended to five years under special circumstances. If it is malicious tax evasion, there is no time limit, and the tax authorities can recover it at any time after discovering it.

Two. Individual income tax regulations

According to the Individual Income Tax Law of People's Republic of China (PRC), the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China and related documents, the individual income tax reduction and exemption policies mainly include:

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level and foreign and international organizations are exempt from personal income tax.

2, township (including township) people's government or at or above the county level (including county level) people's government departments approved the establishment of institutions, the provisions of the articles of association of the courageous foundation or similar organizations, reward courageous people bonuses or prizes, approved by the competent tax authorities, shall be exempted from personal income tax.

3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from personal income tax.

Third, how to pay personal income tax

1. Paying personal income tax requires the following basic information:

(1) Name of payee;

(2) I need to pay my ID number;

(three) the amount of wages payable each month;

(4) the month in which the payer should pay;

(5) The address and postal code of the payee.

2, do a good job of personal income tax declaration.

3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book.

4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.

Legal basis:

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

Article 31 Taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.