1. For companies identified as unregistered households, the tax authorities will suspend the use of tax registration certificates, invoice purchase books and invoices;

2, abnormal households identified for more than 3 months, the tax authorities can also declare its tax registration certificate invalid;

3. For taxpayers who have not owed taxes for more than two years, have not issued invoices and have been identified as abnormal households, the tax authorities may cancel their tax registration certificates;

4. If the export enterprise is listed as an abnormal household, the tax authorities will not handle the export tax rebate for the enterprise temporarily;

5. Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

If taxpayers want to apply for termination of abnormal households, the tax authorities may also impose a fine on them according to regulations.

1. After receiving the information, the tax service office will pass the information to the next link for processing according to the prescribed procedures.

2. If the taxpayer's tax registration certificate has been declared invalid, the original tax registration certificate shall be confiscated and reissued.

3, the taxpayer supplementary declaration, pay taxes, fines, fines, remove the abnormal state of taxpayers. Minimum fine 1000 yuan.

Abnormal households refer to taxpayers who have gone through tax registration, failed to declare tax payment within the prescribed time limit, were ordered by the tax authorities to make corrections within a time limit, and were sent by the tax authorities for on-the-spot inspection. They have no whereabouts and cannot enforce their tax payment obligations.

Abnormal households not only affect tax collection and management, but also undermine the order of market economy. Their harm is mainly manifested in evading tax obligations, failing to examine and release invoices according to regulations, and falsely issuing special invoices for value-added tax on behalf of others. Under the background of the country's efforts to rectify and standardize the market economic order, the tax authorities should especially intensify their efforts to clean up abnormal households.

In the process of door-to-door inspection, the competent tax authorities should focus on abnormal households and deal with the abnormal households that have been cleaned up and inspected according to the specific circumstances. The existence of tax evasion or false invoicing behavior, in accordance with the provisions of the "tax collection and management law" and other strict treatment; If no tax evasion or false invoicing is found, failure to declare on time will be severely punished.

Extended data:

The existence of deformed households has multiple social and environmental factors.

First, with the rapid development of social economy and fierce competition, the activities of bankruptcy, merger and division of enterprises have greatly increased. Neither taxpayers nor competent tax authorities have adapted to this change, and management measures are far from in place. Second, some private enterprises are small in scale and weak in competitiveness, and are easily eliminated by the market. Considering the cost, managers are unwilling to register for industry and commerce and tax, so that when the business fails, they "walk away".

Secondly, the imperfect tax management network and tax protection mechanism are also one of the important reasons for the emergence of deformed households. Enterprise registration involves industry and commerce, public security, banking, property management, national tax, local tax and other departments. However, the information of various departments is not shared, and there is a lack of appropriate means to restrain the legal responsibility of a legal representative.

Although the newly revised "People's Republic of China (PRC) Tax Collection and Management Law" stipulates the tax coordination and tax protection responsibilities of some departments in principle, due to the lack of concrete and feasible tax coordination and tax protection measures, without clear legal responsibility constraints, various departments often do not take the initiative to assume this social responsibility, resulting in the tax coordination and tax protection mechanism always staying on verbal requirements or principles.

Third, the effectiveness of the new collection and management model has not been fully reflected. Based on tax declaration and service optimization, relying on computer network, centralized collection and key inspection, the collection and management mode requires clear rights and obligations between tax enterprises, highlighting tax service, simplifying procedures, focusing on tax inspection and strengthening taxpayer management.

However, the current management mode is still based on prior approval, based on various materials provided by taxpayers, and the supervision of taxpayers afterwards is not in place. The collection and management data is provided repeatedly, and the utilization rate is low. Moreover, the collection and management files are not digitized for logical analysis, so it is difficult to judge the rationality and authenticity of taxpayers' production and operation conditions. At the same time, because the standardized and concise tax service is not fully in place, taxpayers lack understanding of the adjustment of tax policies and procedures, and some taxpayers cannot handle tax-related matters on time and become passive abnormal households.

References:

Abnormal households-Baidu Encyclopedia