since the slogan of "double innovation" was put forward by the state, more and more people have chosen to start their own businesses, among which many entrepreneurs have chosen 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, and some individual industrial and commercial households will fail to operate and do not want to operate any more. The following Enterprise Ying Xiaobian brings you an introduction of the consequences of not canceling the business license of individual industrial and commercial households. Welcome to read it.

1. Consequences of not canceling the business license of individual industrial and commercial households

1. Entering the blacklist of industry and commerce

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 as abnormal blacklists. 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 receipt in the tax department, there will be a late payment fee, and the current standard is five ten thousandths of a day. If an individual pays a fixed amount of tax every month, there is no such problem.

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

if it is an individual license, it does not open a special account in the bank, and it does not apply for a general taxpayer or a small taxpayer in tax, but 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 cancel it, and the worst result is that it cannot be a legal person for three years. There is basically no legal risk involved. It is also very simple for such companies to cancel.

II. Registration of suspension and resumption of business license of individual industrial and commercial households

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

1. When applying for business suspension registration, the taxpayer shall truthfully fill in the Business Suspension Application Registration Form, stating the reasons for business suspension, business suspension period, tax payment before business suspension, receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep their tax registration certificates and copies, invoice receiving and purchasing books, unused invoices and other tax certificates.

2. taxpayers who have tax obligations 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 Suspension and Resumption of Business.

4. When applying for resumption of business registration, taxpayers should truthfully fill in the Report on Suspension and Resumption of Business, and reclaim and use the tax registration certificate, invoice purchase book and the invoices purchased before suspension of business.