Consequences of being recognized as an abnormal household by the national tax:

1. The tax authorities will suspend the use of tax registration certificates, invoice purchase books and invoices for companies identified as non-registered households;

2, abnormal households identified for more than 3 months, the tax authorities can also declare its tax registration certificate invalid;

3. The tax authorities may cancel the tax registration certificate for those who have been identified as abnormal households for more than two years;

4. If the export enterprise is classified as an abnormal household, the tax authorities will not handle the export tax rebate for the enterprise temporarily;

5. Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

If the taxpayer identified as an abnormal household in the extended data comes to fulfill the tax payment obligation or is traced to the case by the tax authorities, the competent tax authorities will deal with it in violation of regulations, cancel the lost invoices and settle the tax arrears, and then terminate the abnormal household in the comprehensive collection and management software.

Inspection of abnormal households

In the process of household inspection, the competent tax authorities should focus on non-normal households, and deal with the non-normal households that have been cleaned up and inspected according to the specific circumstances. The existence of tax evasion or false invoicing behavior, in accordance with the "tax collection and management law" and other provisions of strict treatment; If no tax evasion or false invoicing is found, the failure to declare on time will be severely punished.

harm

Through the cleaning and analysis of abnormal households, it is found that there are mainly the following situations:

1, deliberately running away from the enterprise. This kind of enterprises are mainly "runaway households". Enterprises evade legal responsibilities and the supervision of tax authorities by deliberately escaping, and take advantage of the imperfection of tax laws, regulations and policies to avoid tax obligations.

2. Passive abnormal households. Including branches established by foreign legal person enterprises in this area. This kind of enterprise is not normal because of its ignorance of tax law, especially the unclear division of national and local tax business.

3. Abnormal households caused by inadequate information transmission and collection and management measures. Including taxpayers who normally cancel, change or suspend business, due to the increase of management links, the tax authorities can not handle the abnormal households formed by the change and cancellation of tax registration as scheduled.

The existence of abnormal households is increasingly harmful to the order of tax collection and management. Mainly manifested in:

1, reducing the tax declaration rate directly affects the quality of declaration. The tax declaration rate is an important index in the quality assessment of tax collection and management, and the existence of a large number of abnormal households directly affects the completion of this index.

2. After operating with zero tax burden and low tax burden for a period of time, abnormal households do not go through cancellation procedures and evade tax payment obligations, resulting in unfair competition between normal enterprises and abnormal enterprises, and the operation order of market economy is destroyed.

Baidu Encyclopedia-Measures for the Administration of Tax Registration

Baidu encyclopedia-abnormal households