Mu Mu: Fengfeng, I was filing taxes recently, but I don't understand why I should file taxes?
Wind Wind: Mu Mu, tax filing is an act of reporting the company's operating conditions.
MUMU: Can I not file my taxes?
Wind Wind: No, Mu Mu. Filing taxes is something that every business has to do
Muki: So what happens if I don't file my taxes late? Wind and wind.
Wind Wind: The consequences are very serious Oh ~ Today let's learn about tax filing together~
I believe that small partners have heard and even made tax declarations
So why should companies file taxes?
What are the consequences of enterprises not declaring?
How can I remedy late tax filing?
Let the wind and wind answer it for everyone today.~
Why should businesses file taxes?
Tax filing is an act of reporting the business status of a company.
What is the time limit for filing a tax return for a business?
According to the relevant laws and regulations, from the fifteenth working day of the establishment of the company, it must declare its business situation to the tax bureau every month; regardless of whether the company is profitable or not, whether it has business or not; even if it has zero income, it needs to make a declaration.
Vat and corporate income tax for small-scale taxpayers are reported on a natural quarterly basis, and the first tax report is made 15 days before the next quarter of the time approved on the approval notice.
Please refer to the "Notice of Tax Approval" issued by the Tax Bureau for the first time!
What are the consequences of a business not filing taxes?
According to Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to file a tax declaration and submit tax payment materials in accordance with the prescribed time limit, or if the withholding agent fails to submit a withholding and payment, collection and payment tax report form and relevant materials to the tax authority within the prescribed time limit, the taxation 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.
Every enterprise and legal representative has a credit account, if you do not report taxes, it will affect the legal representative and the credit of the enterprise. Not filing taxes also means not applying for cancellation, which will form an abnormal household.
"First offense without penalty"
Announcement of the State Administration of Taxation on Issuing the List of Matters Concerning the "First Violation of Tax Administrative Penalties" (SAT Announcement [2021] No. 6)
1. If it occurs for the first time in the same tax year, it is corrected within the time limit before the tax authority discovers it or within the time limit ordered by the taxation bureau to make corrections, and no punishment shall be given;
2. If it occurs twice or more in the same tax year, but it is corrected voluntarily before the taxation bureau organ discovers it, or within the time limit within which the taxation bureau organ orders the correction within the time limit; a fine of 50 yuan shall be imposed on individuals or individual industrial and commercial households; and a fine of 100 yuan shall be imposed on legal persons or other organizations;
3. The first occurrence in the same tax year, and the correction exceeds the time limit ordered by the tax authority to make corrections. A fine of 50 yuan shall be imposed on individuals and individual industrial and commercial households; and a fine of 100 yuan shall be imposed on legal persons or other organizations;
What are the specific reasons for entering an irregular household?
[1] Caused by tax late declaration;
[2] The tax overdue declaration can not contact the legal person, and the address cannot be contacted;
[3] The address entered the abnormal list, and the legal person could not be contacted.
What are the consequences of a company being classified as an irregular household?
[1] Can't get a ticket;
[2] Can't do the export tax rebate;
【3】The tax credit rating was rated as D;
[4] Pay the fine;
[5] The relevant responsible person cannot establish other new companies nationwide and cannot handle equity transfer;
【6】The national land tax will publicize the enterprise information and jointly track and manage it;
[7] Information sharing between relevant departments such as industry and commerce and banks is untrustworthy in one place and restricted everywhere.
Where an irregular household exceeds three months, the tax authority may declare its tax registration certificate invalid and its tax payable shall be levied in accordance with law.
How to dismiss the irregular household of the enterprise?
(1) Submit materials to the Tax Service Office and provide a statement of the reasons for the settlement except in normal state;
(2) The tax service department checks whether the taxpayer's submitted information is complete, whether it conforms to the statutory form, and whether it is accepted; if it does not meet the requirements, it informs the taxpayer on the spot that the information should be corrected or the reason for inadmissibility;
(3) Taxpayers shall, in accordance with the requirements of the tax authorities, handle supplementary declarations at the tax service department, pay back taxes, late fees, fines and other outstanding matters, and after completing all outstanding matters, they will be dismissed from the abnormal household.
Taxpayers who have overdue and unreported behavior and make corrections within the time limit may choose to complete the summary punishment process through the electronic tax bureau channel.
In the process of completing the simple penalty through the electronic tax bureau, if the first overdue declaration is corrected within the time limit ordered by the tax authority to make corrections within the time limit, the administrative punishment will not be imposed, and the overdue supplementary report and payment will be directly carried out.
For other overdue declarations, according to the discretionary benchmark, the system automatically calculates the amount of the penalty and pushes the pending tasks to the tax end of the electronic tax bureau, and the tax personnel will produce the "Tax Administrative Penalty Decision Letter (Simplified)" and push it to the taxpayer after completing the task. After the taxpayer pays the fine, he or she completes the overdue supplementary report and payment.
Overdue non-declaration should pay attention to whether the enterprise is listed as abnormal, and if it has been listed as abnormal, it needs to be lifted.
"Late Fees"
If there is a late tax that is not declared, it is necessary to pay a late fee; if the zero declaration is overdue, it is not required to pay a late fee.
Late fees are paid according to the amount of tax, in the proportion of 5/10,000 per day, and since there is no tax on zero declaration, no late fees will be incurred
Mu mu: It turns out that there is so much knowledge in tax filing
Wind Wind: Yeah, Mu Mu. So file your taxes on time
Mu Mu: Today, I learned the importance of tax filing, and I will file my taxes on time in the future.
Wind wind follow-up questions can also come to me Oh, I will always be online ~