1, the national tax bureau will publicize enterprise information for joint tracking management;

2, industry and commerce, banking and other related functional departments to enjoy information * * *, treachery, restricted everywhere;

3 suspend the use of its tax registration certificate, invoice purchase book and invoice.

If an enterprise owes taxes and refuses to be dealt with by the tax authorities, the tax authorities may collect its invoices or stop selling them. As a directly affiliated institution of Taiyuan Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the No.1 Taxation Branch of Taiyuan Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has independent authority and special responsibilities, and has the right to deal with tax violations of enterprises within its jurisdiction.

If tax anomalies are not handled for a long time, enterprises will be classified as abnormal taxpayers, resulting in the following serious consequences:

1. After the tax is abnormal, the tax bureau will suspend the related work of enterprise tax, and the enterprise cannot file tax returns normally;

2. The tax authorities will stop issuing invoices for enterprises, and enterprises cannot apply for and issue invoices, nor can they apply for import and export tax rebates. The daily operation of the enterprise is limited and the business development is limited;

3. If the taxpayer has been listed as an abnormal taxpayer for more than 3 months, and the enterprise tax registration certificate is judged invalid, and has been listed as an abnormal taxpayer for more than 2 years, the tax authorities will directly cancel the enterprise tax registration certificate;

4. The enterprise's tax credit rating is directly rated as D, and the taxpayer should bear the consequences of D-level taxpayers;

5. If the tax involved in the enterprise is too large, the enterprise will face the risk of being filed for prosecution, and the person in charge of the enterprise may be sentenced.

To sum up, many people are classified as abnormal tax payers for various reasons. For them, this label has a certain effect, because abnormal households have great influence in all aspects and will be punished.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" seventy-second.

Taxpayers have the obligation to declare taxes, but they have not declared all taxes for three consecutive months. The tax collection and management system will automatically identify them as abnormal households and stop using their invoice collection books and invoices.

(2) For households with abnormal tax arrears, the tax authorities shall recover taxes and late fees in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

(3) If the taxpayer identified as an abnormal household accepts punishment and pays a fine for its overdue declaration, and completes the tax declaration, the tax collection and management system will automatically terminate the abnormal state without the taxpayer's special application for termination.