Do individual businesses need to file tax returns?

Individual industrial and commercial households need to file tax returns.

However, self-employed individuals are generally taxed at a fixed rate, and self-employed individuals need to issue invoices, which is another way of taxation, while corporate households are generally taxed according to sales. The State Administration for Industry and Commerce has issued the latest regulations. If the enterprise fails to file tax returns on time and the company does not cancel, it will bring credit stain to the company and have the following effects:

1. The legal representative cannot borrow money to buy a house;

2. The legal representative cannot do immigration;

3. The legal representative cannot receive a pension;

4. The company will be fined 2000 to 10000 yuan by the tax bureau every year;

5. If there is tax arrears, the legal representative of the enterprise will be prevented from leaving the country; Can't catch up with the plane and high-speed rail;

6. If the tax is not declared for a long time, the tax bureau will come to the door for inspection;

7. If the tax is not declared for a long time, the invoice will be locked;

8. The Industrial and Commercial Credit Network entered the list of business exceptions, and all external bidding businesses were restricted, such as bank accounts; Enter the mall and so on.

legal ground

Article 17 of the Regulations on Individual Industrial and Commercial Households shall, after obtaining the business license, handle the tax registration according to law.

Where the contents of the tax registration of individual industrial and commercial households change, the tax registration shall be changed or cancelled according to law. "People's Republic of China (PRC) tax collection and management law" sixtieth taxpayers have one of the following acts, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;

(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;

(4) Failing to declare all bank account numbers to the tax authorities as required;

(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.

If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.

Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.