The annual inspection of individual industrial and commercial households is called photo inspection, not "annual inspection" According to Article 23 of the Regulations on Individual Industrial and Commercial Households, if individual industrial and commercial households fail to apply for annual inspection within the prescribed time limit, the registration authority shall order them to make corrections within a time limit; If it is not corrected within the time limit, the business license shall be revoked. "
And according to Article 8 of the Measures for Inspection of Photographs by Individual Industrial and Commercial Households, "If the administrative department for industry and commerce finds any of the following circumstances in the inspection, it shall handle it according to law: …… (4) If the individual industrial and commercial house fails to apply for inspection within the specified time, the administrative department for industry and commerce shall inform it in writing and order it to apply for inspection within a time limit."
Therefore, there is no penalty for failing to check the business license of individual industry and commerce within the time limit.
What if the individual business license has not been inspected for two years?
II. Procedures for handling individual business licenses
1. The materials required for handling the individual business license include: the original and photocopy of the ID card, the site certification document of the store (photocopy of the real estate license or land certificate), the original and photocopy of the lease contract, and the photo of the certificate.
2. Within 30 days after obtaining the business license, apply to the local tax and national tax authorities for tax registration certificate. The required materials are: original and photocopy of business license, original and photocopy of lease contract, original and photocopy of ID card.
3. Self-employed individuals generally pay a fixed tax, and both national tax and local tax are fixed taxes.
4. There are many standards for the fixed taxation of self-employed, including not only business items, but also the area of storefronts. It is the result of comprehensive calculation. The specific tax amount depends on the local economic development level, the road section where the store is located, and the business scale, business items and rent of the store.
If the tax department determines that the monthly business volume is less than 5,000 yuan, then there is no need to pay national tax, only local tax. If it is determined that the monthly business volume is more than 5000 yuan, then both national tax and local tax should be paid.