企业经营过程中难免会出现这样或那样的问题，尤其是公司税务，处理不得当很容易出现税务风险，给企业的正常生产经营带来不良影响。
It is inevitable that there will be various problems in the business process of the enterprise, especially in term of taxes. The occurrence of tax risks can have a negative impact on the normal production and operation of the enterprise.
我的公司刚成立，还没有业务，不用报税了吧！
My company has just been established and has no business yet. There is no need to do tax declaration then!
年报晚几天而已，不会有什么问题的！
It won’t be any problem if I file the annual report a few days after the deadline!
公司放着不经营就可以长期零申报？
I can always do zero-tax declaration if my company has no business!
根据相关法律规定，企业在营业执照签发之日起30日内办理税务登记，无论企业是否有盈利，都需要定期进行纳税申报。
According to relevant laws and regulations, all enterprises shall go through tax registration within 30 days from the date of issuance of the business license. Whether there is profit or not, the enterprise is required to make regular tax declaration.
另外，企业还需要每年提交年报，进行工商年审。即使是企业的开业时间是2022年的12月31日，也需要在2023年6月30日前完成2022年度的年审。
In addition, enterprises also need to submit annual reports every year for annual industrial and commercial review. Even if the opening time of the enterprise is December 31, 2022, the annual review in 2022 should be completed before June 30, 2023.
若公司没有按时进行纳税申报，或税务处理不规范，很有可能会被认定为非正常户。
If the enterprise fails to file tax declaration on time or reports the taxes inappropriately, it is likely to be recognized as an abnormal taxpayer.
1、企业已解散、破产或者撤销，但未按程序申报注销税务登记。
The enterprise has been dissolved, bankrupt or dissolved, but has not declared the cancellation of tax registration.
2、企业收到发票之后办理一般纳税人认定手续，但未进行纳税申报。
The enterprise handled the identification of general taxpayers after receiving the invoice but did not make tax declaration.
3、公司因在准备期、免税期或清算期，或者没有应税收入，所以错认为无需申报而不进行申报。
The enterprise wrongly believes that it is unnecessary to declare in the preparation period, tax holiday or liquidation period, or without taxable income.
什么是非正常户？
What is an abnormal taxpayer?
纳税人负有纳税申报义务，但连续三个月所有税种均未进行纳税申报的，税收征管系统自动将其认定为非正常户。
Taxpayers are obliged to file tax declaration. The tax collection and management system will automatically identify taxpayers as abnormal if all the taxes are not declared for consecutive 3 months.
根据《国家税务总局关于进一步完善税务登记管理有关问题的公告》（国家税务总局公告2011年第21号）规定，税务机关应在非正常户认定的次月，在办税场所或者广播、电视、报纸、期刊、网络等媒体上公告非正常户，公告信息包括纳税人识别号、法定代表人或负责人姓名、居民身份证或其他有效身份证件号码、经营地点等。
According to the STA Notice [2011, NO.21], tax authorities shall publish abnormal taxpayers in tax offices or on radio, television, newspaper, journals and internet in the month following the abnormal taxpayers are identified. The information to be announced includes the taxpayer's identification number, the name of the legal representative or person in charge, the number of the resident identity card or other valid identity documents, the place of business, etc.
被认定为非正常户的后果
Consequences of being an abnormal taxpayer
1. 税务机关暂停公司税务登记证、发票领购簿和发票的使用。
The enterprise's tax registration certificate, invoice book and invoices will be suspended by the tax authorities.
2. 纳税人被列入非正常户3个月以上，其税务登记证无效。
The tax registration certificate will be invalid, if a taxpayer has been an abnormal taxpayers for more than three months.
3. 对于没有欠税、没有缴销发票的纳税人，如被认定为非正常户超过两年，其税务登记证被注销。
For taxpayers who have no outstanding invoices that need to be turned in and with no tax payment duties, tax authorities shall cancel their tax registration certificates if the abnormal period lasts over 2 years.
4. 非正常户纳税人法定代表人或经营者申报新的税务登记，限制其发票供应。
When the legal representative or business operator of an abnormal taxpayer applies for new tax registration, the invoices supply for them will be restricted.
5. 如非正常户登记了失控增值税专用发票，暂不抵扣进项税额。
The out-of-control VAT special invoice registered by abnormal taxpayers cannot offset the input tax temporarily.
6. 有非正常户记录或者由非正常户直接责任人员注册登记或者负责经营的，纳税人的纳税信用评估被判定为D级。
For enterprises registered or operated by abnormal taxpayers and their direct liabilities, their tax credit appraisal of the current year will be identified as D grade directly.
如果企业想要解除非正常户，那么需要去有关部门报送所需材料，去补缴税款、滞纳金和罚款等，之后才能解除纳税人非正常状态。
Enterprises need to go to the relevant departments to submit the required materials, to pay the overdue tax, late fees and fines, etc., before they can remove themselves from the list of abnormal taxpayers.
It can be tedious to remove a taxpayer from the abnormal list, if you have any questions, please feel free to contact us! We have professional consultant to help you.
HACOS provides free consulting services for exit and entry and Chinese visa.
If you want to know more about coming to China or doing business here, please contact us!
