Overdue declaration, overdue declaration is required. If you still haven't declared it, you need to go to the tax collection branch to go through the corresponding procedures. If the overdue time is too long or the New Year's Eve is over, you need to pay a fine.
2. If the enterprise income tax is not declared within the time limit, you can directly bring the information to the lobby for supplementary reporting. Taxpayers fail to file tax returns and submit tax materials within the time limit prescribed by laws and regulations, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the time limit prescribed by laws and regulations, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
3. Make corrections within a time limit in the tax branch. If there are fines and late fees overdue, only declare that the fine is 0. If the enterprise is the first to break the law, it will be exempted from fines.
Then you need to apply for a supplementary declaration in the tax hall.
1. What is the impact of overdue tax returns?
First of all, there will be fines and late fees. If your company fails to declare on time, the tax authorities will punish the overdue declaration according to the seriousness of the case. In addition, if there is any tax payable, a late payment fee of five ten thousandths will be added daily.
Second, it affects the company's tax credit rating. If your company fails to file tax returns within the prescribed time limit, it will deduct points according to the number of times when evaluating the taxpayer's credit rating, which will directly affect your tax credit rating.
Second, what is the specific operation process of tax declaration?
1. Go to the tax authorities to find the tax administrator, also called the administrator, and explain the situation;
2, according to the provisions of the tax collection and management law, for failing to fulfill the obligation of tax declaration and accept illegal punishment, and pay a fine;
3 undeclared monthly declaration, undeclared monthly tax payment. If there is no tax, there is no need to pay it back;
4, the tax authorities to terminate the taxpayer identified abnormal households, according to the normal household management in the future.
If the tax return is overdue, you need to go to the front desk of the tax bureau to make up the report and pay fines and late fees. If the company owes taxes, the tax authorities will order it to pay within a time limit. If it fails to pay within the time limit, the tax authorities may take compulsory measures to recover the unpaid or underpaid taxes, and may impose a fine of more than 50% and less than five times the unpaid or underpaid taxes. There are three consequences of not doing accounting and not filing tax returns:
1. Make tax returns within the time stipulated by the state. If the circumstances are minor, the enterprise shall pay back the tax, and the tax authorities will also impose a fine on the enterprise. If it is not paid within the time limit, it is also necessary to pay a late fee, and those who are serious will face a higher fine;
2. If the tax payment has not been reported to the tax registration authority for three consecutive months, the tax authority has the right to lock or even cancel the tax registration of the enterprise;
3. Once the tax is cancelled abnormally, the licenses will be invalidated one after another, and the identity card information of the company as a legal person and all shareholders will be included in the relevant registration authorities and blacklisted, which will affect future loans, reinvestment and entrepreneurship, and going abroad.
The consequences of false zero declaration are as follows:
1. If the value-added tax is declared to be zero or negative for three consecutive months or six consecutive months in an evaluation year, the tax credit rating will not be rated as A;
2. Companies with long-term zero declaration and invoices will be restricted by the tax authorities to use invoices, such as reducing the version and quantity;
3. If you provide false declaration materials to enjoy tax benefits, then the tax credit rating will be directly judged as D;
4. If there is income and tax payable in the current period but it is not declared, this is tax evasion, and a fine of less than 50,000 yuan will be imposed, and taxes and late fees will also be paid. If the circumstances are serious, it will be transferred for inspection.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 40 If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order him to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau at or above the county level:
Notify its banks or other financial institutions in writing to withhold taxes from its deposits;
The goods, goods or other property that are sealed up, detained, auctioned or sold with the value equivalent to the tax payable according to law shall be used to offset the tax.
When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.