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~ 非正常户企业在登录后的温馨提示页面，可通过 点击"确认"自动跳转至"非正常户状态解除"功能 进行业务办理 （如果失误关闭温馨提示也可自行进入该模块）。在办理该业务的过程中，系统会自动提示是否存在未办结事项。 第一步 登录新电子税局后，点击 【 我要办税 】—【 税费申报及缴纳 】—【 综合申报 】—【 批量零申报 】 ，根据实 际情况，选择需要批量零申报的税种，提交申报。 第二步 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 ...

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].

Group 1 - The article discusses the importance of timely filing corporate income tax annual reports and the consequences of failing to do so, including system prompts for unresolved issues [4] - It highlights the process for handling unresolved matters, such as outstanding violations or overdue filings, and the need for taxpayers to verify and address these issues with the tax authority [4] - The article emphasizes the necessity of refreshing the system after completing all filings to ensure there are no remaining unresolved matters [4] Group 2 - The source of the article is the Wenzhou Taxation Bureau, indicating a focus on local tax regulations and compliance [6] - The article serves as a reminder for taxpayers to stay informed about their tax obligations and the potential implications of non-compliance [8]