Tax control refers to the control of tax sources, which is a method to strengthen tax source management. By strengthening the management and control of tax sources, tax authorities can more accurately understand taxpayers' tax payment behavior, thus avoiding the lack of tax collection and management caused by the loss of tax sources.
Clearing the card means that after issuing the declaration form at the beginning of each month, the enterprise takes the golden tax card to the tax bureau to copy the tax first and then clear the card;
Overdue copying of tax control panel means that it is necessary to bring the tax control panel to the tax bureau for overdue declaration after the reporting period, that is, the tax bureau will force the card to be cleared. You need to bring a tax control panel to the tax bureau. Whether it is necessary to pay late fees or not, and whether it is necessary to bring tax declaration materials according to the provisions of the local taxation bureau, the provisions of the local taxation bureau shall prevail.
legal ground
People's Republic of China (PRC) Administrative Reconsideration Law
Ninth citizens, legal persons or other organizations that a specific administrative act infringes upon their legitimate rights and interests may apply for administrative reconsideration within 60 days from the date of knowing the specific administrative act; However, unless the application period prescribed by law exceeds 60 days.
If the statutory application period is delayed due to force majeure or other legitimate reasons, the application period shall continue to be counted from the date when the obstacle is removed. Article 10 Citizens, legal persons or other organizations that apply for administrative reconsideration in accordance with this Law are applicants.
If a citizen who has the right to apply for administrative reconsideration dies, his close relatives may apply for administrative reconsideration. If a citizen who has the right to apply for administrative reconsideration is a person without or with limited capacity for civil conduct, his legal representative may apply for administrative reconsideration on his behalf. Where a legal person or other organization that has the right to apply for administrative reconsideration terminates, the legal person or other organization that inherits its rights may apply for administrative reconsideration.
Other citizens, legal persons or other organizations that have an interest in the specific administrative act applying for administrative reconsideration may participate in administrative reconsideration as a third party.
If a citizen, legal person or other organization refuses to accept a specific administrative act of an administrative organ and applies for administrative reconsideration, the administrative organ that made the specific administrative act is the respondent.
The applicant and the third party may entrust an agent to participate in the administrative reconsideration on their behalf.