What if the business license of individual industrial and commercial households fails to file tax returns?

First, if there is no tax return, you should make up the previous one and accept the corresponding punishment.

Second, punishment.

(a) taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be punished in accordance with the relevant provisions of Article 62 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

(2) If a taxpayer refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, it shall be punished as tax evasion in accordance with the relevant provisions of Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

(3) Taxpayers who fail to file tax returns and fail to pay or underpay the tax payable shall be punished in accordance with the relevant provisions of Article 64 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Three, individual industrial and commercial households need to provide information for tax registration:

1, copy of industrial and commercial business license and copy.

2. ID card and photocopy of the person in charge.

3. Certificate and photocopy of the business place.

The process of handling tax registration certificate is as follows (all small enterprises, including agricultural enterprises, are the same):

1, report relevant information to the competent tax office;

2. Fill in the tax registration form (material requisition card) and affix the official seal;

3, the tax commissioner to verify the information submitted by the enterprise, approved the tax method (fixed tax or tax rate tax), if it is a fixed tax approved tax; It usually takes a few days, and the tax Commissioner will call you.

4. Communicate with taxpayers and solicit opinions; (If you have any comments, you can reflect them; If you have no comments, go through the following procedures);

5. Approve tax registration. If the company has been in business for more than one month (subject to the date of business license), the tax shall be paid first, and then the tax registration certificate shall be issued.

6. Open a passbook in the designated tax bank and submit a copy of the passbook to the tax as an account for tax deduction in the future.

Extended data:

declare dutiable goods

I. Time limit for reporting

Taxpayers should file tax returns on a monthly basis, and the reporting period is from 1 to 15 of the following month. If the last day is a legal holiday, it will be postponed to 1. If there are legal holidays for more than 3 consecutive days from 1 to 15 every month, it will be postponed according to the number of holiday days.

Second, the declaration method

The main way for taxpayers to declare is online declaration. In order to better serve taxpayers, now you can also file tax returns on your mobile phone. As long as you have a mobile phone ca digital certificate. The main process of online declaration: for example, if you need to declare national tax, you only need to operate it in the online declaration system or online tax service hall through Unicom ca certificate.

References:

Tax declaration-Baidu Encyclopedia