Let's take a look at how to identify abnormal households.
Article 40 of the Measures for the Administration of Tax Registration stipulates that:
If a taxpayer who has gone through the tax registration fails to declare and pay taxes within the prescribed time limit, and fails to make corrections after being ordered by the tax authorities to make corrections within a time limit, the tax authorities shall send personnel to conduct on-site inspections. If there is no whereabouts and the tax payment obligation cannot be enforced, the inspectors will confirm the abnormal households and deposit them in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificates, invoice purchase books and invoices.
What are the consequences of being identified as an abnormal household?
1. Suspend the use of tax registration certificate, invoice purchase book and invoice;
2. If the abnormal household has been identified for more than 3 months, the tax authorities may declare its tax registration certificate invalid;
3 export enterprises or other units are listed as abnormal households, and the competent tax authorities will not handle export tax rebates for enterprises for the time being;
4. Taxpayers who have not owed taxes for more than two years and have not received invoices are identified as abnormal households, and the tax authorities may cancel their tax registration certificates;
5. If a taxpayer applies to terminate an abnormal household, the tax authorities may impose a fine on it according to regulations;
6. Taxpayers with abnormal household records or registered or operated by the person directly responsible for abnormal households are directly judged as D[KEY _ 14] in this year and bear the consequences of D taxpayers;
7. 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 there are friends who have identified abnormal households, it is recommended to consult the tax service offices of local tax authorities for the information needed to terminate abnormal households.
The specific process of eliminating abnormal households is as follows:
First, the tax service office receives information.
1. Go to the tax service hall to fill in the Approval Form for Removing Abnormal Households and provide relevant information required by the competent tax authorities.
2. If the tax registration information is changed, the "Change Tax Registration Form" shall also be filled in to ensure the accuracy of the content and affix the official seal of the unit.
Second, relevant departments investigate and verify.
The tax registration management post accepts the Examination and Approval Form for Application for Termination of Abnormal Households and related materials reported by taxpayers. If the submitted documents meet the requirements and the information is complete, a receipt for acceptance of the documents shall be issued to the taxpayer, and at the same time, a tax document and attached data transfer card shall be issued, which will be transferred to the tax administrator post by the comprehensive management post for processing.
Three, the tax service hall to collect taxes, fines, fines.
The tax registration management post turns the illegal behavior of taxpayers into illegal treatment. The invoice verification post shall hand in the cancelled invoice, and the collection post shall pay taxes, late fees and fines. The inspection post shall handle the relevant cases and sign an opinion on the application form for relocation of abnormal households. After the above positions are processed, the information will be transmitted to the tax registration management post through the comprehensive management post.
Four, the termination of the taxpayer's abnormal state (the certificate is invalid, and the tax registration certificate is reissued)
According to the handling of relevant posts, the tax registration management post confirms that taxpayers have fulfilled their relevant tax obligations, restored normal households and cancelled abnormal households through the module of "tax registration of comprehensive tax collection and management software-abnormal household management-abnormal household termination". Taxpayers receive vouchers by receipt of documents.
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1. Within 1 working days after receiving the data, the tax service department will pass the data information to the next link and handle it according to the prescribed procedures.
2. For taxpayers who have declared the tax registration certificate invalid, the original tax registration certificate shall be confiscated and reissued.
3. The tax service department shall, according to the feedback from the management department, release the abnormal state of the taxpayer after the taxpayer makes supplementary declaration, pays back the tax, overdue fine and penalty. The termination of abnormal households will be punished according to general procedures, with a minimum fine of 1000 yuan.
4. This matter should be solved within 10 working days.
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