According to the regulations, if taxpayers and withholding agents engaged in production and business operations have corresponding tax violations and refuse to accept the handling by the tax authorities, the tax authorities may collect their invoices or stop selling them.

Being listed in the "blacklist" of tax violations, the tax credit will be downgraded, and the illegal information will be pushed to the relevant departments that implement joint punishment. The illegal parties will be jointly punished by customs, finance, market supervision and other departments, including restricting credit loans, prohibiting the registration of new companies, and being included in key supervision targets.

Many enterprises think that tax arrears is a trivial matter, and they can delay or even refuse to implement the tax payable under the banner of financial difficulties. However, in the inspection cases, enterprises will not only face high late fees or even additional penalties, but also be restricted by the tax authorities.

With the implementation of the latest edition of "Measures for Information Publication of Major Tax Cases of Violation of Law and Trust" in 20 19 1 day, the tax authorities have further intensified their efforts to crack down on violations of law and trust; Enterprises that "have evaded taxes, evaded the recovery of taxes owed, defrauded export tax rebates, refused to pay taxes, falsely invoiced, etc., and were checked and confirmed by the tax authorities to escape (lost contact)" will be included in the scope of publication, and it will be difficult for enterprises to evade their tax obligations by "walking away".

In the report of the 19th National Congress of the Communist Party of China, the General Secretary put forward the work requirement of "promoting the construction of integrity", and the Prime Minister emphasized that "credit is the golden key to market supervision" in the video conference on deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and transforming government functions in 20 18. In order to implement the overall arrangements of the CPC Central Committee and the State Council, further promote the construction of a social credit system, effectively crack down on serious tax violations and dishonesty, improve tax compliance and optimize the business environment, State Taxation Administration of The People's Republic of China has made recommendations on the Measures for Information Disclosure of Major Tax Violations (Trial) (State Taxation Administration of The People's Republic of China Announcement No.24 of 20 16, State Taxation Administration of The People's Republic of China Announcement No.3 of 20 18).