Since the country put forward the slogan of "double innovation", more and more people have started their own businesses, and many people will choose individual industrial and commercial households to register. But the current situation is that there are too many individual industrial and commercial households or companies in some places, which leads to fierce market competition. Some individual industrial and commercial households will forget or don't want to cancel their business licenses if they want to re-apply for business licenses or stop operating in different places. Today, I'm going to give you a popular science lesson with you and talk about what will happen if they don't cancel their unused business licenses.
1. Consequences of non-cancellation of business license of individual industrial and commercial households
(a) into the blacklist of industry and commerce
If the business license is not audited within one year, the industrial and commercial bureau will automatically revoke the business license, and the law enforcement department will list the legal person and shareholders in the abnormal blacklist. You can't be an enterprise legal person for three years.
(2) tax inspection and tax payment.
If the company has turnover, but there is no tax voucher in the tax department, and there is still tax to pay, there will be a late payment fee. The current standard is five ten thousandths of a day. If the self-employed pay a fixed monthly tax, there is no such problem.
(C) the impact of bank account opening
Corporate accounts opened by banks are audited every year, and management fees are charged. If it is not cancelled, the bank may put the legal person on the credit blacklist, which will affect the credit rating of the legal person. If it is a personal business license and there is no exclusive account in the bank. General taxpayers and small taxpayers are not allowed to pay taxes, and only quota invoice is purchased in tax every month. In the above situation, and the company's accounts do not involve creditor's rights and debts, the company will not be cancelled, and the worst result is that it cannot become a legal person for three years. Basically, there will be no legal risks involved, and the cancellation of such a company is actually very simple.
2 individual industrial and commercial households business license to stop industrial and commercial registration.
The tax registration of the suspension/resumption of business of individual industrial and commercial households mainly means that taxpayers who pay taxes according to law need to suspend business, and should apply to the tax authorities for suspension registration before they suspend business. If the period of suspension of business is not more than one year, the taxpayer who registered the suspension of business shall apply to the original tax registration authority for resumption of business registration before resuming business.
(1) When a taxpayer applies for business suspension registration, it shall truthfully fill in the business suspension registration form, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension, and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers.
(2) Taxpayers who are obliged to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.
(3) If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption.
(4) When applying for resumption of business registration, the taxpayer shall truthfully fill in the Report on Suspension of Business Resumption, and recover and activate the tax registration certificate, invoice purchase book and invoices purchased before suspension.