The influence of canceling the company's tax arrears on legal persons

Legal analysis: the impact of company revocation on legal persons is that the list of industrial and commercial black laws is restricted for three years, and legal persons cannot set up new companies within three years and cannot serve as legal representatives and responsible persons of other enterprises. Taxes will limit life. Taxation not only restricts legal persons and responsible persons, but also includes senior managers such as shareholders, supervisors and financial personnel. Other companies under its name can't file tax returns normally and can't participate in the bidding of state-owned enterprises. An enterprise as a legal person cannot handle social security, loans or immigration. Limit high consumption, and children can't study abroad without flying and high-speed rail.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.