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 "non-normal" status in the new electronic tax bureau, emphasizing the importance of timely tax declaration and compliance to avoid penalties and restrictions on invoice usage [3][4]. Group 1: Definition and Consequences of Non-Normal Status - A taxpayer is classified as a "non-normal" status if they fail to declare taxes within the stipulated timeframe, leading to the suspension of invoice usage and potential tax collection actions by the tax authorities [4]. - Taxpayers who have not declared taxes for three consecutive months across all tax types will automatically be recognized as non-normal by the tax collection system [4]. Group 2: Steps to Resolve Non-Normal Status - To lift the non-normal status, taxpayers must rectify their tax declaration failures, pay any penalties, and complete the necessary tax filings [4][9]. - The new electronic tax bureau allows taxpayers to initiate the process by logging in and navigating to the "non-normal status resolution" feature [5][6]. Group 3: Detailed Procedure for Resolution - The first step involves logging into the new electronic tax bureau and selecting the appropriate tax types for batch zero declaration [5]. - The second step requires checking for any unresolved matters under the "non-normal status resolution" section [6]. - If there are no unresolved matters, the system will confirm the successful cancellation of the non-normal status, allowing taxpayers to download the relevant notification [9]. Group 4: Special Cases - If the non-normal status was assigned before December 20, 2022, taxpayers must visit the tax service hall to resolve their status, as online processing is not available for these cases [10].