1. What will happen if an enterprise fails to pay taxes?
Enterprise tax arrears refers to the act of failing to pay taxes beyond the tax payment period stipulated by the tax authorities in accordance with tax laws and administrative regulations. Tax arrears have a great impact on enterprises, and enterprises should pay attention to it.
Enterprises can't pay taxes due to financial difficulties, and the tax arrears are recovered indefinitely, which will have the following adverse effects:
(1) A late payment fee of 0.5% of the overdue tax shall be charged on a daily basis from the date of late payment;
(two) the tax authorities issued a notice of tax payment within a time limit, and ordered to pay or remit the tax for no more than 15 days;
(3) The tax authorities shall order it to pay within a time limit, and if it fails to pay within the time limit, the tax authorities may impose a fine of more than 50% but less than five times of the tax payable. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following compulsory measures:
1. Notify its banks or other financial institutions in writing to withhold taxes from its deposits;
2. To seal up, detain, auction or sell commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
(4) If a taxpayer who owes taxes or his legal representative needs to leave the country, he shall settle the tax payable, overdue fine or provide guarantee to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.
(5) The tax authorities may collect their invoices or stop selling them.
(six) the tax authorities will regularly publish the tax arrears in tax payment places or news media such as radio, television, newspapers, periodicals and the Internet.
(seven) enterprises that owe more than 50 thousand yuan in taxes shall report to the tax authorities before disposing of their real estate or large assets.
(eight) the tax credit rating will be affected to varying degrees.
1. If a taxpayer who owes more than 50,000 yuan in taxes fails to report to the tax authorities before disposing of his real estate or large assets, 1 1 point will be deducted.
2. Tax arrears will be deducted by 5 points at a time.
Second, the serious consequences of malicious tax arrears
1. When the late payment due to tax arrears is lower than the loan interest obtained from other channels, malicious tax arrears will not be paid. The credit evaluation results of bad tax payment will be reported to credit reporting institutions for reference by financial institutions, and financing will be restricted.
2. If the transferee delays in exercising the due creditor's rights, or abandons the due creditor's rights, or transfers the property free of charge, or transfers the property at an obviously unreasonable low price, resulting in national tax losses, the tax authorities may exercise the right of subrogation and cancellation in accordance with regulations.
3. If an enterprise fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and the overdue fine, and impose a fine of more than 50% and less than 5 times the unpaid tax; If the tax authorities are unable to recover the unpaid taxes and the amount is more than 10,000 yuan, they shall be investigated for criminal responsibility according to law.
4. Using the above means to prevent the tax authorities from recovering the tax arrears, enterprises with tax arrears of more than 6,543,800 yuan will be jointly punished by multiple departments after reaching the standard of major tax violation cases and entering them into the information system of major illegal cases.
5. If the tax credit rating of tax evasion, late payment fee and fine constitutes a tax-related crime or does not constitute a crime, it is directly judged as D..
6. In the bankruptcy liquidation procedure, if the shareholders of the company maliciously obstruct the bankruptcy liquidation procedure by concealing or destroying account books and vouchers, the court can still declare the company bankrupt, but the tax owed will be passed on to the shareholders and actual controllers according to law. In this case, the tax authorities have the right to directly recover the tax owed from the shareholders of the bankrupt company.
Enterprises that fail to pay taxes on time due to special reasons may take the following measures:
An important reason why 1. owes taxes is that customers default on payment for goods. Enterprises should formulate and implement a reasonable and effective capital budget and financing plan, actively seek customers for dunning, and promptly clear up tax arrears.
2. Submit a written application to the tax authorities within the prescribed time limit, and apply for extension of declaration with the approval of the tax authorities.
3. With the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, the tax payment may be postponed for a maximum period of three months.
4. Apply for tax deduction. If the taxpayer has a final tax credit because the output tax is less than the input tax, the final tax credit should be used to offset the value-added tax arrears; Value-added tax general taxpayers default on the value-added tax payable in tax inspection. If there is an input tax deduction for value-added tax, the tax refund for supplementary tax can be deducted with the deduction tax.
5. Apply for bankruptcy liquidation
If an enterprise as a legal person is unable to pay off its debts due, and its assets are insufficient to pay off all its debts or it obviously lacks solvency, it shall apply to the people's court for bankruptcy liquidation and notify the competent tax authorities to participate in the liquidation. If the taxpayer fails to pay the tax before the taxpayer mortgages or pledges his property or the taxpayer's property is retained, the tax shall be executed before the mortgage, pledge or retention.
In our daily life, if the taxpayer fails to pay the tax and the administrative organ decides to impose a fine and confiscate the illegal income, then the tax takes precedence over the fine and confiscate the illegal income. When an enterprise owes taxes, it should pay taxes and late fees in time. We should not take chances, not pay taxes for a long time, and should not use the means of transferring or hiding property to prevent tax authorities from recovering arrears, which violates the law.