Q: I opened a restaurant. At that time, I had a laid-off concession card, and I had a three-year tax exemption, health permit, industrial and commercial business license and tax registration certificate (only for national tax), which expired in August 2119. Because I am often in other provinces, I have never applied for an extension, and I want to transfer the restaurant recently. Can I ask if I don't cancel the industrial and commercial business license and tax registration certificate? Will it affect my opening a store in the future?
A: Juntong Legal Online Consultation will answer
What will happen to those who have obtained the business license but haven't gone to tax registration?
if a narui person engaged in production or business operations obtains an industrial and commercial business license, he shall apply for tax registration within 31 days from the date of obtaining the industrial and commercial business license. If the taxpayer fails to report for tax registration within the prescribed time limit, it will be corrected within 3 days from the date when the tax authorities find out your omission, and the tax authorities will impose a fine of less than 2,111 yuan according to the specific circumstances. If the circumstances are serious, they may face a fine of more than 2,111 yuan but less than 11,111 yuan. If the enterprise fails to make corrections after the deadline, it will be at risk of revoking its business license.
The specific legal basis is as follows:
1. Article 42 of the Measures for the Administration of Tax Registration stipulates that if a taxpayer fails to apply for tax registration, change or cancellation within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery, and punish it in accordance with the provisions of the first paragraph of Article 61 of the Tax Administration Law.
if a taxpayer fails to register for tax, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery; If it fails to make corrections within the time limit, it shall be punished in accordance with the provisions of paragraphs 1 and 2 of Article 61 of the Tax Administration Law.
2. Article 61 of the Tax Administration Law stipulates that if a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,111 yuan; If the circumstances are serious, a fine of more than 2,111 yuan and less than 11,111 yuan shall be imposed: < P > (1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;
(2) failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial and accounting systems, financial and accounting treatment methods and accounting software to the tax authorities for reference;
(4) failing to report all its bank account numbers to the tax authorities in accordance with regulations;
(5) failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.
if the taxpayer fails to register for tax, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the business license shall be revoked by the administrative department for industry and commerce upon the request of the tax authorities.