对非正常户应如何处理?

2025-04-02 07:38:03
推荐回答(2个)
回答1:

坐标深圳。
非正常户是没有报税导致的,先在税务局预约时间号,然后去税务局窗口补逾期申报,处理违章,然后在找到所属专管员处理非正常户,专管员可能会要求你提供红本租赁凭证,水电费发票这些东西
那没有办理过的经验小白可能就会没辙,没得办法可以找代办处理,毕竟我们都是有办理过的经验,知道怎么去更好的解除

回答2:

” 第四十一条规定:“纳税人被列入非正常户超过三个月的,税务机关可以宣布其税务登记证失效,其应纳税款的依法追征。” 二、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021号)第二条规定:“严格非正常户认定管理。对经税务机关派员实地核查,查无下落的纳税人,如有欠税且有可以强制执行的财物的,税务机关应按照《税收征收管理法》第四十条的规定采取强制执行措施;纳税人无可以强制执行的财物或虽有可以强制执行的财物但经采取强制执行措施仍无法使其履行纳税义务的,方可认定为非正常户。 开展非正常户公告。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。纳税人为企业或单位的,公告企业或单位的名称、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;纳税人为个体工商户的,公告业户名称、业主姓名、纳税人识别号、居民身份证或其他有效身份证件号码、经营地点。 实施非正常户追踪管理。税务机关发现非正常户纳税人恢复正常生产经营的,应及时处理,并督促其到税务机关办理相关手续。对没有欠税且没有未缴销发票的纳税人,认定为非正常户超过两年的,税务机关可以注销其税务登记证件。”

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