欢迎扫描下方二维码关注： 来源： 北京税务 供稿： 北京 密云 税务 国家税务总局北京市税务局征管和科技发展处 新电子税务局怎么解除 非正常户 ？ 热点问题 有纳税人咨询在新电子税局上办理业务，登录后提示"当前纳税人状态为非正常状态"。要知道系统认定非正常 户，可是会停止发票领用，依法追征税款及滞纳金的。下面就让我们一起来看看在新电子税务局如何操作解除非正常 户状态吧~ 什么是非正常户？ 根据《国家税务总局关于税收征管若干事项的公告》（国家税务总局公告2019年第48号）规定： （一）已办理税务登记的纳税人未 按照规定的期限进行纳税申报 ，税务机关依法责令其限期改正。纳税人逾期不 改正的，税务机关可以按照《中华人民共和国税收征收管理法》第七十二条规定处理。纳税人负有纳税申报义务，但 连续三个月所有税种均未进行纳税申报 的，税收征管系统 自动将其认定为非正常户 ，并 停止其发票领用簿和发票 的使用 。 （二）对欠税的非正常户，税务机关依照税收征管法及其实施细则的规定 追征税款及滞纳金 。 怎么解除非正常户？ 企业若存在未按规定报税、缴纳税款税务登记信息比对不一致等情况就会被税务机关认定为非正常户的纳税人。 需恢 ...

Group 1 - The article discusses the procedures for changing tax-related market entity identity information when there are changes in registration information from market regulatory departments [4] - It outlines the steps for both market regulatory department changes and non-market regulatory department changes, emphasizing the importance of confirming the accuracy of the information before submission [4] - The article provides a link to download the tax registration change form after the completion of the change process [4] Group 2 - The article highlights the tax incentives for resource comprehensive utilization products as part of the government's efforts to promote circular economy and environmental protection [14] - It mentions a joint announcement by the Ministry of Finance and the State Taxation Administration aimed at improving the value-added tax policy for resource comprehensive utilization [14] - Common misconceptions regarding tax incentives for resource comprehensive utilization products are addressed, encouraging readers to seek further information [14]

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].