企业被列为非正常户咋办？新电子税务局解除指南来了，4步恢复正常状态！

Core Viewpoint - The article discusses the process for taxpayers to resolve their status as "non-compliant taxpayers" in the new electronic tax system, emphasizing the importance of timely tax declaration and compliance with tax obligations [2][4]. Group 1: Definition and Implications of Non-Compliant Taxpayers - Non-compliant taxpayers are those who fail to declare taxes for three consecutive months, leading to automatic classification as non-compliant by the tax system, which results in the suspension of invoice usage and potential tax collection actions [2][3]. - Tax authorities will pursue tax payments and penalties from non-compliant taxpayers according to tax collection laws [3]. Group 2: Steps to Resolve Non-Compliant Status - To restore compliance, taxpayers must rectify their overdue declarations, pay any penalties, and submit the necessary tax declarations [4]. - After the cancellation of non-compliant status, previously suspended invoices and documents will be restored to normal status, allowing for regular business operations [5]. Group 3: Operational Steps in the New Electronic Tax System - Taxpayers can initiate the resolution process by logging into the new electronic tax system and navigating to the "non-compliant status resolution" feature [6]. - The first step involves submitting a batch zero declaration for applicable tax types under the "tax declaration and payment" section [7]. - If there are unresolved issues, the system will prompt the taxpayer with details, allowing them to address any overdue declarations or violations [9]. - If no unresolved issues exist, the system will confirm the successful cancellation of non-compliant status, enabling the download of the relevant notification document [10]. - For non-compliant statuses established before December 20, 2022, taxpayers must visit the tax service hall for resolution [12].