2. Taxpayers who are blacklisted.
3. Log on to the portal website of the tax authorities at or above the prefecture level, and click the "Blacklist of Tax Violations" module in the "Public Participation" column for inquiry. The published contents include the name of the illegal taxpayer, the number and code of the tax registration certificate, the business place, the illegal facts, the punishment decision, the legal representative (person in charge) and related responsibilities.
4. Call the consultation number and enter the tax registration number according to the prompt.
Legal basis: People's Republic of China (PRC) enterprise income tax.
Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.
Amortization expense deduction shall not be calculated for the following intangible assets:
(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;
(2) Self-created goodwill;
(3) Intangible assets unrelated to business activities;
(4) Other intangible assets that cannot be deducted from amortization expenses.
Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:
(1) Expenditure on the reconstruction of fully depreciated fixed assets;
(2) expenditure on renovation of rented fixed assets;
(3) Expenditure on major repairs of fixed assets;
(4) Other expenses that should be regarded as long-term deferred expenses.