According to the relevant national laws and regulations, any company must make monthly, quarterly or annual tax returns according to its own situation after registration, and there is no default in paying the corresponding taxes.

But many people think that as long as the company is not operating, there is no need to file tax returns. Because of this misunderstanding, a series of abnormal tax problems have appeared in the development of enterprises, and even companies have been listed as abnormal corporate tax households by the tax system.

According to the Interim Measures of the State Administration for Industry and Commerce for the Administration of Business Abnormal List, the procedures for enterprises to move out of the business abnormal list are as follows:

1. An enterprise that fails to submit the annual report as required may apply for being removed from the list of business anomalies after making up the annual report of the current year and publicizing it.

2. Enterprises that fail to fulfill the obligation of instant information disclosure according to regulations should fulfill the obligation of information disclosure first, and then apply to the industrial and commercial department for restoring the normal filing status.

3. If an enterprise changes its domicile or business premises according to law, or proposes that it can re-contact through the registered domicile or business premises, it may apply for restoring the normal filing status.