1. Confirm tax arrears: inquire and check the company's tax arrears in time, including unpaid taxes, unpaid deadlines, unpaid amounts and other information;
2. Payment of tax arrears: According to the tax arrears, pay the tax arrears according to legal procedures to avoid further increase of tax arrears. Payment can be made through online banking, mobile payment, bank counters, etc.
3. Payment of late payment fee: If the tax is overdue for a long time or has passed the payment deadline, you need to pay the corresponding late payment fee. The calculation method of late payment fee is generally the amount of tax owed multiplied by the number of overdue days multiplied by the overdue interest rate;
4. Regular declaration: after paying back the overdue taxes and late fees, you should make regular tax declaration and pay taxes according to the specified time to avoid overdue again;
5. Regular inspection: regularly check the company's tax situation, ensure timely payment and declaration of taxes in accordance with regulations, and promptly correct and deal with problems found.
Consequences of overdue corporate tax:
1. fine: if an enterprise fails to complete the tax declaration and pay taxes on time, it may be fined by the tax authorities. The amount of fine is usually a certain proportion of the tax owed by the enterprise, such as 65438+ 0%-5% of the tax owed;
2. Late payment fee: If the enterprise fails to pay the tax on time, the tax authorities can calculate the late payment fee according to a certain proportion. The late payment fee is usually a certain proportion of the tax owed, such as 0.05%-0.1%of the tax owed;
3. Restrict high consumption: the tax authorities can restrict the high consumption of overdue taxes, that is, enterprises cannot engage in high consumption behaviors, such as buying air tickets and high-end hotels;
4. Administrative detention: If an enterprise refuses to pay taxes, it may be administratively detained by the tax authorities. The time of administrative detention is generally within 10 days;
5. Other legal responsibilities: If an enterprise commits serious tax violations, it may be investigated for criminal responsibility or civil responsibility by the tax authorities.
To sum up, if the company owes taxes for a long time, it may face risks such as fines, administrative penalties and credit rating decline. It is very important to deal with overdue taxes in time. If you encounter complicated tax problems, you can seek the help and consultation of professional tax agencies or tax lawyers.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fortieth.
Taxpayers and withholding agents engaged in production and business operations fail to pay or remit taxes within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed taxes within the prescribed time limit. The tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:
(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;
(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.