There are no business tax items. From May 20 16 1 day, the business tax will be permanently withdrawn from the historical stage. After the reform of the camp, all industries are value-added tax, and there are no business tax items.

Is it still valid to owe money for more than three years?

The arrears are valid. However, the litigation right may have been lost. If there is an agreed repayment period for the IOUs, if more than three years have passed since the date of the last collection of IOUs, the statute of limitations for IOUs has expired. After the statute of limitations, the law does not protect victory. This IOU only has substantive rights and loses the right to litigation.

Is the business tax of the previous year still unpaid and recovered?

1, the business tax of the previous year has not been paid and needs to be recovered.

2. The relevant provisions of the relevant tax law If a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal and tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.

To sum up, from May 20 16 1 day, the business tax was changed to VAT, and the business tax was permanently withdrawn from the historical stage. After the reform of the camp, all industries are value-added tax, and there are no business tax items.

Legal basis:

Article 1 of the Provisional Regulations of the People's Republic of China on Business Tax

Units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and shall pay business tax in accordance with these regulations.