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Heartbroken! If you don't pay your taxes on time, the consequences are too serious

author:Boyi Online Seal

Paying taxes is an obligation that must be fulfilled in the course of business, and if the enterprise wants to grow and develop, it must pay reasonable taxes.

Many enterprises feel that their operating conditions do not need to file taxes at all, in fact, as long as the company is established and reports to the tax bureau to approve the tax type, it is necessary to declare and pay taxes on time every month, if it cannot report in time, it may face very serious penalties.

Generally speaking, if you do not file taxes on time, you can issue a notice of rectification within a time limit for the first time, and then supplementary declaration can be made. However, this is not universal, and there are some areas that will face penalties if they do not declare on time, so it is very important to declare and pay taxes on time.

01

Monthly bookkeeping and tax filing process:

Collection of original documents - accounting documents - summary of the general ledger - statement preparation - tax declaration

No matter which link here has a problem, it will become a headache later. Therefore, enterprises must pay attention to the issue of finance and taxation.

02

The impact of businesses not filing their taxes on time:

1. Enterprises that fail to declare taxation according to the time limit and have less serious circumstances, in addition to paying back taxes, the tax authorities will impose a fine of more than 200 yuan per month on the enterprise, and if the overdue period is longer, it will also charge a late fee; for enterprises with serious circumstances, the tax authorities will impose a corresponding amount of fines according to the severity of the circumstances.

2. If the tax registration authority fails to file a tax declaration for 3 consecutive months, the tax registration authority will cancel the tax registration certificate of the enterprise. When the tax registration certificate is cancelled by the tax bureau, it will not be restored, that is, all the licenses of the enterprise will be invalidated one after another due to the cancellation of the tax registration certificate.

3. If the cancellation of the tax registration certificate is not approved by the tax registration authority, then, even if the cancellation is applied to each issuing authority, all other documents of the company cannot apply for cancellation and are invalidated successively.

4. If an enterprise fails to make a tax declaration by the tax cancellation authority for a long time, the ID card information of all legal persons and shareholders of the company will be included in the relevant cancellation authority and enter the blacklist. Future loans, re-investment in entrepreneurship, high-speed rail and even travel abroad will be restricted.

5. The Tax Collection and Administration Law stipulates: If a taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to release the tax within the prescribed time limit, the tax authority shall, in addition to ordering the payment within the time limit, collect a late fee of 5/10,000 of the late payment tax on a daily basis from the date of the late payment.

03

What to do if you do not pay tax after the tax period:

It is generally necessary to pay the unpaid taxes in addition to the late fee.

Generally, it is declared before the 15th of the first month of each month, and there are holidays correspondingly extended.

Tax declarations can be made directly from the webpage, but individual taxes should be declared by installing relevant tax-related software.

04

What penalties will be imposed if the enterprise does not pay the tax on time:

In the process of tax collection and management, different forms of non-declaration of taxation in accordance with the law have different consequences.

Under such circumstances, if a taxpayer fails to file a tax declaration and submit tax payment materials in accordance with the prescribed time limit in accordance with the provisions of Article 62 of the "Tax Collection and Administration Law", or if the withholding agent fails to submit the withholding and payment, collection and payment tax report form and relevant information to the tax authority in accordance with the prescribed time limit, the tax authority shall order correction within the time limit and may impose a fine of not more than 2,000 yuan; if the circumstances are serious, a fine of between 2,000 and 10,000 yuan may be imposed.

2. Make tax declarations on time, but fail to pay taxes on time, the tax authorities may, in accordance with Article 40 of the new "Tax Collection and Administration Law", stipulate that taxpayers engaged in production or business and withholding agents have not paid or released taxes in accordance with the prescribed time limit, and the tax guarantors have not paid the guaranteed taxes in accordance with the prescribed time limit, and if the tax authorities have ordered them to pay within the time limit, and if they have not paid after the deadline, the tax authorities may take compulsory measures with the approval of the director of the taxation bureau (sub-bureau) at or above the county level, and may also take compulsory measures in accordance with the new "Tax Collection and Management Law" Article 68 provides: Where a taxpayer or withholding agent fails to pay or underpays the tax due or should be released within the prescribed time limit, and is ordered by the taxation authority to pay within a time limit, and fails to pay within the time limit, the taxation authority may, in addition to taking compulsory enforcement measures in accordance with the provisions of Article 40 of this Law to recover the tax that he has not paid or underpaid, impose a fine of not less than 50 percent but not more than five times the tax that he or she has underpaid.

Enforcement measures mainly include:

1. Notify the depositary bank or other financial institution in writing to withhold tax from its deposits;

2. The income of goods, goods or other property whose value is equivalent to the tax payable shall be deducted from the seizure, seizure, auction or sale in accordance with the law.

Third, the tax declaration is made on time, but the declaration is not true, and such non-declaration and payment on time can be divided into two situations:

1. The taxpayer's false tax declaration forms non-payment or underpayment of the tax payable;

2. The taxpayer makes a false tax declaration but does not form a non-payment or underpayment of the tax payable.

If the company is included in the abnormal business directory because of the bookkeeping and tax declaration, and has not been processed for three years, then the company's legal person and shareholders will be blacklisted, and then the company's legal person and shareholders will no longer be able to register the company in their own name, and the tax will be permanently included in the monitoring blacklist, such as re-registering the company, it will be retroactively tax-fined by the tax authorities, and the personal credit record will be maintained for seven years, and will also be fined. At the same time, it is not allowed to serve as a legal person of other companies for five years, and it is restricted to leave the country.

Therefore, in order to avoid adverse consequences, you can find Rieter Finance. After our company is registered, pay attention to the timely handling of the company's tax registration and bookkeeping and tax filing, even if the company has no business and no business, it is necessary to pay attention to bookkeeping and tax filing.

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