2. Is there any abnormal household registration book? Or an enterprise registered or operated by the person directly responsible for the abnormal household, the tax credit rating is directly judged as D. .
3. Persons with abnormal household records or persons directly responsible for abnormal households will not be able to start new companies and handle relevant equity transfer nationwide.
4 taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
5. If a taxpayer has been classified as an abnormal household for more than three months, the tax authorities will declare its tax registration certificate invalid, but the tax payable should still be recovered according to the provisions of the Tax Administration Law and its detailed rules for implementation.
6, national tax, local tax, industry and commerce, banking and other related functional departments enjoy information, there are "black spots", everywhere implicated.
Extended data:
Through the cleaning and analysis of abnormal households, it is found that there are mainly the following situations:
1, deliberately fleeing the enterprise.
Such enterprises are mainly "runaway households". Enterprises evade legal responsibility and supervision of tax authorities by deliberately evading, and evade tax obligations by making use of the imperfection of tax laws, regulations and policies.
2. Passive abnormal households.
Including branches established by foreign legal person enterprises in this region.
This kind of enterprise is abnormal because of ignorance of tax law, especially the unclear division of national and local tax business.
3. Abnormal households caused by inadequate information transmission and collection and management measures.
Including taxpayers who normally cancel, change or suspend business, due to the increase of management links, the tax authorities can not handle the abnormal households formed by the change and cancellation of tax registration as scheduled.
The existence of abnormal households is increasingly harmful to the order of tax collection and management. Mainly manifested in:
1, reducing the tax return rate directly affects the quality of tax return.
The tax declaration rate is an important index in the quality assessment of tax collection and management, and the existence of a large number of abnormal households directly affects the completion of this index.
2. After operating with zero tax burden and low tax burden for a period of time, abnormal households do not go through cancellation procedures and evade their tax payment obligations, resulting in unfair competition between normal enterprises and abnormal enterprises, and the order of market economy operation is destroyed.
Baidu encyclopedia-abnormal households