1. The enterprise provides the explanation of abnormal tax payment and the justified reasons for lifting the abnormal tax payment.
2, the tax service department after receiving the application materials, check whether the materials submitted by taxpayers are complete, whether it meets the statutory form and meets the acceptance conditions. Those that do not meet the requirements shall not be accepted, and the taxpayer shall be informed of the information that needs to be supplemented or the reasons for rejection.
3. Relevant departments investigate and verify relevant information.
4. Taxpayers make supplementary declarations and pay back taxes, late fees and fines.
5, the tax service department according to the feedback from the management department, after the taxpayer supplementary declaration, pay taxes, late fees, fines, terminate the abnormal state of taxpayers.
6. Obtain the original tax registration certificate from the taxpayer who has declared the tax registration certificate invalid, and issue a new tax registration certificate.
legal ground
People's Republic of China (PRC) enterprise income tax law
Article 7 The following incomes in the total income are non-taxable income:
(1) financial allocation;
(2) Administrative fees and government funds collected according to law and incorporated into financial management;
(3) Other non-taxable income as stipulated by the State Council. Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:
(1) Revenue from the sale of commodities;
(2) Income from providing labor services;
(3) Income from property transfer;
(four) dividends, bonuses and other equity investment income;
(5) Interest income;
(6) Rental income;
(7) Royalty income;
(8) Receiving donation income;
(9) Other income. Article 40 The tax withheld by withholding agents each time shall be turned over to the state treasury within seven days from the date of withholding, and the enterprise income tax withholding report form shall be submitted to the local tax authorities. Article 41 Where the business dealings between an enterprise and its related parties do not conform to the principle of independent transactions, and the taxable income or income of the enterprise or its related parties is reduced, the tax authorities have the right to make adjustments in a reasonable way.
The costs incurred by an enterprise and its related parties in developing or transferring intangible assets or providing or accepting labor services shall be shared according to the principle of independent transaction when calculating taxable income.