How to identify the abnormal households whose tax registration has been cancelled?

Identification of abnormal households with cancellation of tax registration:

Taxpayer:

First, fill in the Application and Approval Form for Removing Abnormal Households in the Tax Service Hall, provide relevant information required by the competent tax authorities, make supplementary declaration, and accept punishment (removing abnormal households is punished according to the general procedure, with a minimum fine of 1 000 yuan).

Tax department:

Abnormal households refer to taxpayers who have gone through tax registration, failed to declare tax payment within the prescribed time limit, were ordered by the tax authorities to make corrections within a time limit, and were sent by the tax authorities for on-the-spot inspection, and they have no whereabouts and are unable to enforce their tax payment obligations.

I. Working procedures for identifying abnormal households

(a) within 5 days after the end of the monthly collection period, the tax collection organ shall fill in the list of taxpayers belonging to the scope of abnormal household identification and hand it over to the collection and management department and the inspection department respectively.

(2) The collection and management department adjusts the business status of the microcomputer according to the list, from "opened" to "abnormal households to be identified"; After receiving the list, the inspection department shall send personnel to conduct on-site inspection before the 25th of each month. If there is no whereabouts and it is impossible to enforce the tax payment obligation, the inspection department shall fill out the Notice of Missing Taxpayer before the end of the month and hand it over to the collection and management department.

(three) the tax collection and management department shall handle the following matters after receiving the notice of the taxpayer's disappearance from the inspection department:

1. Make an announcement in the news media or the external window of the tax department.

2. If the notice is still not corrected at the expiration of the notice period, the management office shall make the Registration Form for Identification of Abnormal Households, indicate the number and time of the notice, fill in the tax document transfer card, and hand it over to the management office and the collection office.

3. The management office and the collection office respectively fill in the missing taxpayer invoices and unpaid taxes on the Registration Form for Identification of Abnormal Households, and indicate the letter of commitment on the tax document transfer card and return it to the collection and management office.

4. After the Administration Department reviews the Registration Form for Identification of Abnormal Households, it shall be reported to the competent leader for examination and approval and identified as abnormal households.

5. According to the "Registration Form for Identification of Abnormal Households", the collection and management department will adjust its microcomputer business status from "to be identified as abnormal" to "abnormal households"; Register "Abnormal Account Management Account".

Two, the termination of abnormal households, according to different situations, respectively, are as follows:

(1) If the tax registration certificate has not been declared invalid, the taxpayer shall fill in the Application Form for Termination of Abnormal Households, which will be transferred to normal household management after being examined and approved by the competent tax authorities.

(2) If the tax registration certificate is declared invalid, the taxpayer shall return the tax registration certificate declared invalid to the original tax registration authority, and the tax registration authority shall issue a new tax registration certificate in addition to going through the relevant formalities in accordance with the provisions of Item (1).