合法纳税9大要点丨定期定额个体工商户停业复业要及时向税务机关报告

Group 1 - The article discusses the process for individual business owners to apply for a "business suspension registration" when they need to temporarily close their operations for up to one year [1][2] - It outlines the requirements for submitting a "suspension and resumption report," which includes providing reasons for the suspension, duration, tax payment status, and handling of invoices [4] - The article emphasizes that if any business activities occur during the suspension period, it will be considered as resuming operations, and the business owner must report this to the tax authority [4] Group 2 - The article specifies that to resume business operations early, the business owner must promptly report to the tax authority [4] - It highlights the need for written reports to the tax authority for both suspension and resumption of business, as well as for any extensions of the suspension period [4] - The importance of compliance with tax regulations and maintaining integrity in business operations is underscored [4]