Abnormal enterprise accounts refer to those taxpayers who fail to declare and pay taxes within the prescribed time limit or fail to make corrections within the time limit, and still do not fulfill their tax obligations after being ordered to make corrections within the time limit ordered by the tax department. For taxpayers with abnormal accounts, the tax authorities will take a series of measures to recover taxes and fines, and may take tax preservation measures against them or include them in the "blacklist" of tax violations.
What are the usual situations of abnormal cancellation of Dongguan companies?
1. The company did not go through the cancellation registration after the closure of business. If the company fails to file accounts and tax returns in accordance with the regulations after the closure of business, and does not go through the deregistration, it may be regarded as abnormal operation. The company's tax declaration is not completed on time and in accordance with regulations for a long time, which will cause tax abnormalities and cannot be cancelled normally. Failure to settle tax issues may lead to compulsory measures taken by the relevant tax authorities against the enterprise. These measures may include fines or, more severely, legal liability.
2. The company does not participate in the annual inspection of industry and commerce in accordance with the regulations. If the company has not been deregistered, it may lead to the company being blacklisted if it has not been deregistered.
Under the circumstance of abnormal taxation, it is impossible to complete the registration of the enterprise, which will have an impact on the company's business scope and interests, and will have an impact on employees and businessmen.
3. The business license was revoked by industry and commerce. If the company's business license is revoked due to its own reasons, and it still does not deal with it after receiving the notice, the legal representative and shareholders will be included in the monitoring blacklist by the industrial and commercial bureau and will not be able to register the company within three years. And it can affect an individual's credit history. At the same time, if you want to againRegister Dongguan company, then the tax authorities will retroactively pay back taxes and fines.
If the enterprise is listed as an abnormal account, the enterprise will be included in the list of abnormal industrial and commercial operations and tax violations, and will be revoked if the enterprise is not dealt with.
For different tax exceptions, the way to lift is also different. Here are some common ways to lift:
1. Timely payment of taxes and late fees: For tax abnormalities caused by failure to file taxes on time or inaccurate tax returns, enterprises should pay taxes and late fees in a timely manner and explain the situation to the tax authorities.
2. Standardize invoice management: For tax abnormalities caused by non-standard invoice management, enterprises should strengthen the management of invoices to ensure that the issuance and use of invoices comply with regulations.
3. Re-accounting of taxation: For tax anomalies caused by inaccurate tax accounting, enterprises should re-conduct tax accounting to ensure that the tax payable is consistent with the actual tax paid.
4. Regulating related-party transactions: For tax abnormalities caused by non-standard related-party transactions, enterprises should re-examine the transaction arrangements with related parties to ensure that they meet the requirements of tax laws and regulations.
When an enterprise chooses to deregister, it should fully understand the relevant laws, regulations and procedures to ensure that the deregistration process is legal and standardized, so as to avoid unnecessary troubles and losses. For tax anomalies caused by other reasons such as failure to complete liquidation at the time of deregistration, the enterprise should complete the relevant procedures as soon as possible to eliminate the abnormal situation.
Abnormal tax release