What are the consequences of not canceling a sole proprietorship?

Since the country put forward the slogan of "double innovation", more and more people have chosen to start their own businesses, many of which choose to register individual industrial and commercial households. However, in many places, there will be too many individual businesses or companies in the same industry and the market competition will be too fierce. Some individual industrial and commercial households will be unable to continue to operate. The following enterprises, Britain and Bian Xiao, will introduce the consequences of not canceling the business license of individual industrial and commercial households. Welcome to reading.

I. Consequences of Non-cancellation of Business License of Individual Industrial and Commercial Households

1, enter the industrial and commercial blacklist.

If the business license is not reviewed for one year, the industrial and commercial bureau will automatically revoke the license and list the legal person and shareholders in the abnormal blacklist. You can't be an enterprise legal person for three years.

2. Tax inspection and payment

If the company has turnover, but there is no tax payment certificate in the tax department and there is unpaid tax payable, there will be a late payment fee. The current standard is five ten thousandths of a day. If individuals pay a fixed amount of tax every month, there is no such problem.

3. The company-specific account opened by the bank shall be audited once a year, and the management fee shall be paid. If it is not cancelled, the bank may blacklist the legal person, which will have an impact on the credit rating of the legal person, and buying a car, buying a house or going abroad after payment will have a certain impact.

If it is a self-employed license, the company does not open a special account in the bank, does not handle general taxpayers or small taxpayers, and only buys quota invoice in tax every month. In the above situation, and the company's accounts do not involve creditor's rights and debts, the company will not be cancelled, and the worst result is that it cannot become a legal person for three years. There is basically no legal risk involved. The cancellation of such companies is also very simple.

2. Registration of business licenses of individual industrial and commercial households.

The tax registration of individual industrial and commercial households' suspension/resumption of business refers to that individual industrial and commercial households (hereinafter referred to as taxpayers) need to suspend business, and should apply to the tax authorities for suspension registration before suspension, and the period of suspension shall not exceed one year; Taxpayers who have gone through business suspension registration shall report to the original tax registration authority for resumption of business registration before resuming production and operation.

1. When a taxpayer applies for business suspension registration, it shall truthfully fill in the business suspension registration form, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the payable taxes, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers.

2. Taxpayers who have the obligation to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.

3. If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption.

4. When a taxpayer applies for resumption of business registration, it shall truthfully fill in the Report on Suspension of Business Resumption, and recover and activate the tax registration certificate, invoice receiving and purchasing book and invoice purchased before suspension of business.