Nowadays, many enterprises, especially small and medium-sized enterprises, often pay little attention to tax issues in their daily business activities. Therefore, it is easy to cause enterprises to be included in the tax exception list. So, what are the common causes of abnormal corporate tax? How to deal with abnormal corporate tax? This article will introduce this in detail.

Under what circumstances is it easy to cause tax anomalies? How should enterprises respond?

1, common causes of abnormal taxation

Mainly includes the following situations:

(1) Failing to keep accounts and file tax returns on time.

At present, many companies do not actually operate after successful registration, and business operators "naturally" think that it is not necessary to keep accounts and file tax returns. In fact, once the company is established, it is necessary to establish account books in accordance with relevant national policies and complete tax returns on time.

Therefore, if an enterprise fails to declare and pay taxes as required, it is likely to be listed as an exception by the tax authorities.

(2) The enterprise has long been in arrears with taxes.

This is mainly aimed at enterprises that have incurred tax obligations but have not completed tax payment within the specified time. In this case, the tax authorities will take compulsory measures to recover the unpaid or underpaid taxes of enterprises in addition to listing them in the abnormal list.

In addition, the tax authorities can also impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date when the enterprise delays paying taxes, and will also impose a fine on the enterprise if the circumstances are serious.

(3) The enterprise's long-term declaration is zero.

In the process of business operation, if there is no business contact and no relevant income, you can make zero declaration, just submit the declaration materials to the tax authorities. However, there is a time limit for zero declaration.

In case of zero declaration for more than six months in a tax year, the tax authorities may investigate the company's revenue and expenditure. Once a problem is found, the tax information will be classified as abnormal.

2. Measures to deal with tax exceptions

Regarding the handling of tax exceptions, when an enterprise encounters such a situation, it can follow the following steps:

(1) Inquire about the company's tax situation in official website and identify the causes of tax anomalies;

(two) the enterprise provides an explanation of the abnormal tax payment situation and a legitimate reason for lifting the abnormal tax payment situation;

(3) When the tax authorities accept the enterprise materials, they are very concerned about whether the materials submitted by the enterprise are complete, conform to the legal form, conform to the acceptance and conform to the rejection;

(4) Relevant departments investigate and verify the specific situation;

(5) Taxpayers make supplementary declarations and pay back taxes, late fees and fines;

(6) The tax service department cancels the abnormal state of the taxpayer according to the feedback from relevant departments;

(seven) for taxpayers who have declared the tax registration certificate invalid, the original tax registration certificate shall be confiscated and the tax registration certificate shall be reissued.

The above is the explanation and introduction of the causes of enterprise tax anomalies and the treatment methods of enterprise tax anomalies. In real life, if an enterprise encounters an abnormal tax situation, it needs to understand and grasp the contents introduced in this paper in detail, so as to clarify the specific reasons for the abnormal tax situation and properly handle and solve the abnormal tax situation through professional operation!