1, go to the tax authorities' declaration window and fill in all the undeclared returns in previous years; 2, truthfully fill in the declared value, if there is no business activity can fill in 0; 3. According to the principle of no penalty for the first violation, it may not be necessary to pay a fine; 4. If there is a situation that has not been declared for a long time and the tax authorities cannot contact, it may be necessary to re-register and accept punishment; 5. After paying the fine, the tax department will change the status of the unit from abnormal to normal and restore the normal use of the unit.
Tax management of self-employed:
1, tax registration: self-employed individuals need to register with the local tax authorities and obtain a tax registration certificate;
2. Tax declaration: according to the business scope and actual income, determine the taxable types and declare them on time;
3. Invoice management: Self-employed individuals shall issue invoices according to law and keep accounts for goods sold or services provided;
4. Tax declaration: declare and pay taxes to the tax authorities according to the prescribed tax payment period;
5. Tax inspection: The tax authorities will conduct tax inspection on self-employed individuals regularly or irregularly to ensure tax compliance;
6, tax incentives: eligible self-employed individuals can enjoy preferential tax policies stipulated by the state;
7. Tax training: The tax authorities will provide tax law knowledge training to help the self-employed understand tax-related knowledge;
8. Tax consultation: Self-employed individuals can consult the tax authorities for tax-related issues and obtain professional guidance.
To sum up, self-employed individuals should take the initiative to go to the tax authorities to make up the previous year's return forms to truthfully reflect their business conditions, and may be exempted from punishment according to the principle of no punishment for the first violation. However, if the tax authorities cannot contact the self-employed individuals, they need to re-register and may face punishment. After paying the fine, they can restore the normal state of the unit and avoid further legal risks.
Legal basis:
Criminal Law of the People's Republic of China
Article 201
Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.