How to do without tax registration certificate for two years? What is the impact of not having a tax

A tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when he / she applies for tax registration to the competent tax authorities in the place of production or business operation or the place where the tax liability occurs. What should I do if I don't have a tax registration certificate for two years? What is the impact of not doing tax registration certificate? Let me show you.

first of all, as long as zero declaration within three months, it is nonsense. Only those taxpayers who fail to report within the time limit and fail to declare within the announcement period of the tax authorities, and the tax authorities are unable to find and contact them, can be identified as abnormal households. The zero declaration households are also declaration, and can not be directly identified as abnormal. The CTAIS system of the tax authorities can not classify the zero declaration households as abnormal.

Secondly, under abnormal circumstances, shareholders and legal persons of enterprises can not go through tax registration (nationwide networking) all over the country, and can no longer become shareholders and legal persons of enterprises or legal persons of individual industrial and commercial households. Therefore, they must go through cancellation procedures and can also be re opened.

Third: handling process: 1. Accept punishment (less than 2000 yuan) from the special administrator, and most of the punishment is less than 50 yuan, because in the operation of CTAIS system of tax authorities, the tax branch has only the right to fine 50 yuan in the summary procedure, and the general procedure needs to be followed for more than 50 yuan, which needs to be examined and approved by the tax collection and management department. The general procedure is very complicated, and the tax administrator can generally save. 2. Take the fine receipt in the tax hall of the bureau to lift the abnormal. 3. For the declaration of the undeclared month, if there is tax, the overdue fine will be paid and zero declaration will be made. Note that the so-called undeclared month here refers to the month that is identified as abnormal. For example, if the declaration is not made in March 2010, it is unnecessary to declare the month from the date of recognition to the present day, and there are exceptions for business operation during the period.

Finally: after going through the above process, the company has turned into a normal state. At this time, you can decide whether to continue operation or write off.

In addition, in tax practice, the special administrator has a natural sense of ill will for abnormal households, which is often affected by the internal evaluation indicators of the system. Let's talk to the special administrator. Now the State Administration of taxation is making an assessment to reduce the number of abnormal households that everyone is willing to do.