What does the abnormal business list mean?

In the course of the company's operation, if there is any misconduct, it is very easy to fall into the abnormal situation of operation. Common business abnormalities include: abnormal annual reports, abnormal addresses, and abnormal taxes, once listed as abnormal, the enterprise must be lifted in time, otherwise it will have a huge impact on its development.

[Extended content].Article 4 of the "Interim Measures for the Management of the List of Enterprises with Abnormal Business Operations" The administrative departments for industry and commerce at the county level or above shall include enterprises with any of the following circumstances in the list of abnormal business operations:

1) Failure to disclose the annual report within the time limit provided for in Article 8 of the "Interim Regulations on the Disclosure of Enterprise Information".

2) Failure to disclose relevant enterprise information within the time limit ordered by the administrative department for industry and commerce in accordance with article 10 of the "Interim Regulations on the Disclosure of Enterprise Information".

3) Concealing the true situation or falsifying enterprise information by displaying enterprise information.

4) It is impossible to contact through the registered domicile or place of business.

The blacklist of illegal operations.

Decide on the legal basis for the abnormal business directory.

Abnormal operation of the company refers to the failure of the company to publicize the annual report within the statutory time limit in accordance with the provisions of the law.

Failure to publicize the relevant enterprise information within the time limit ordered by the industrial and commercial department in accordance with the law and other circumstances is classified as abnormal operation by the industrial and commercial bureau, and what should be done after the company is included in the abnormal operation is extremely important to allow the company to resume normal operation.

It is understood that many companies do not pay attention to the reply of the company's reputation after being included in the abnormal operation, resulting in a serious impact on the company's operation and damage to the relevant legitimate rights and interests of the company, shareholders and creditors.

How to deal with the company's abnormal operation:

1.Enterprises that do not have an annual report on time can only apply for removal after submitting a supplementary annual report and publicizing it to the public.

2.Enterprises that fail to disclose real-time information on time can apply for removal only after disclosing the relevant information.

3.If the domicile is invalid, the enterprise can apply for removal if it re-establishes contact through the registered domicile, or re-contacts it after completing the registration of the change of domicile.

Materials to be submitted to apply for removal from the list of abnormal business operations:

1.Report on the enterprise's application to be removed from the list of abnormal business operations.

2.A copy of the identity of the legal representative, the original and copy of the company's power of attorney (letter of introduction) and the ID card of the trustee.

3.A copy of the business license stamped with the company's official seal.

Abnormal operation refers to the fact that an enterprise is included in the list of abnormal operations, which may be due to the failure of the enterprise to report the annual report or publicity in a timely manner, or because the registered address has changed. Under normal circumstances, if there is indeed an abnormal situation in the enterprise, the relevant departments will further investigate the actual operation of the enterprise.

If the business is operating abnormally, the following situations will occur:

Financing, loans and other daily business activities are restricted.

The information on the list of abnormal business operations has been used by banks and other financial institutions as a reference basis for commercial activities such as loans, guarantees, and insurance. For enterprises that are included in the list of abnormal business operations, financial institutions may not accept bank account opening, loans, and other business because of this.

Restrictions or prohibitions on all kinds of activities.

When applying for registration and filing, administrative license approval and qualification review, qualifications and other related matters, the administrative department will be carefully reviewed.

where the circumstances are serious, administrative punishments are to be given in accordance with law.

For example, if a company fails to register the change in accordance with the provisions of these Regulations when there is a change in the company's registration items, the company registration authority shall order the registration within a time limit; If the registration is not made within the time limit, a fine of not less than 10,000 yuan but not more than 100,000 yuan shall be imposed.

The impact of the abnormal business list is as follows:

1. Market blacklist: Those market entities that fail to submit within the time limit will be included in the list of abnormal business operations and announced to the public;

2. The relevant information of the legal representatives, directors, supervisors, and senior executives of enterprises and self-employed individuals who are restricted from being included in the list of enterprises with serious violations will be included in the credit supervision system, and matters related to their qualifications will be restricted, and they shall not serve as directors, supervisors, or senior management personnel of other commercial entities, including managers, deputy managers, financial leaders, and secretaries of the board of directors of listed companies, for three years.

Company Law of the People's Republic of China

Article 5. The company engaged in business activities, must comply with laws and administrative regulations, abide by social morality, business ethics, honesty and trustworthiness, accept the supervision of the public and social responsibility.

The legitimate rights and interests of the company are protected by law and are not infringed. Article 54.

Supervisors may attend meetings of the board of directors as non-voting delegates and make questions or suggestions on matters resolved by the board of directors.

The board of supervisors or the supervisors of a company without a board of supervisors may conduct an investigation if they find that the company's business situation is abnormal; If necessary, an accounting firm can be hired to assist in its work, and the cost shall be borne by the company.

What are the tax implications of being included in the list of abnormal business operations? Welcome to follow, like, the next wonderful content recommendation, please send a private message for business handling, now many enterprises in Changsha will choose to find the best accounting agency to carry out the company's financial management, in order to ensure the normal taxation of the enterprise, and the enterprise may not comply with the rules of the industrial and commercial market during the operation of various abnormalities, common abnormalities are: address abnormality, business scope abnormality, annual report abnormality and tax abnormality, etc., if the long-term abnormality, it will have a great impact on the enterprise, So what is the tax impact of being included in the list of abnormal operations?

Next, Qishunbao will elaborate on this issue 1. Under what circumstances will an enterprise be added to the tax abnormality? 1.The difference between the inventory at the end of the period and the paid-in capital is abnormal"Accounts payable"、"Other payables""Accounts receivable in advance"and whether there is a significant increase in the credit balance at the end of the period of short-term loans, long-term loans and other accounts, inquire about the reasons for the change and require the taxpayer to provide corresponding evidence to explain the legality of its funds**; On-site inspection of whether the inventory is consistent with the book, so ** bookkeeping or company accountants must be professional 2

Taxpayers fail to file 3The main reason for the tax abnormality caused by the abnormal business address is that the new address has not been registered for filing and change due to the change of the company, which is often manifested as the taxpayer's information of the tax registration cannot be contacted, which affects the tax declaration and causes the abnormality 4Taxpayers are listed as risk taxpayers:

There are certain problems with the amount of tax paid by taxpayers in the past, that is, there is tax evasion, in this case, the enterprise will be included in the list of risk taxpayers by the tax authorities "Tax abnormality" will affect the normal invoicing and tax declaration in the process of business operation Second, it is mainly manifested in the following aspects The company's certificate is newly examined. Enterprises included in the list of business exceptions will be subject to careful review by the administrative department when handling various registration and filing matters, administrative licensing approval matters, qualification review, employment qualifications and other related matters in the ** department, and their daily business activities are restricted. At present, the information on the list of abnormal business operations has been used by banks and other financial institutions as a reference basis for commercial activities such as loans, guarantees, and insurance.

For enterprises that are included in the list of abnormal business operations, financial institutions may not accept bank account opening, loans, and other business because of this. Once it is included in the list of abnormal business, it must be publicized to the public and subject to the supervision of the whole society, even if the list of abnormal business is restored and removed, the traces that have been included in the list of abnormal business will still be "with life" From the above, it can be seen that the abnormal company address is closely related to the abnormal tax situation, and once the enterprise is added to the abnormal list, it will have an impact on the company's invoicing and daily tax declaration. In this case, the enterprise needs to go to the industrial and commercial department in time to change the registration, delete the exception list, and then apply to the tax department for the corresponding tax change registration to lift the abnormal tax status before the enterprise can resume normal operation.

1. Market blacklist.

Those market entities that fail to submit the report within the time limit will be included in the list of abnormal business operations and announced to the public. Those who fail to submit an annual report for three years will be directly "blacklisted" into the "blacklist" of market entities with serious violations, and corporate loans will be restricted at that time. Entities with abnormal operations will be restricted or prohibited from entering in areas such as procurement, project bidding, state-owned land transfer, and the awarding of honorary titles.

2. Damaged credit.

If there is untrustworthy behavior, the company that is included in the "abnormal list" and "blacklist" will be accompanied by "life", and when the company wants to make its own brand or product, its credit will be questioned, and when it cooperates with others, it is often at a disadvantage in the competition. There are also obstacles to the recognition of famous trademarks.

3. The person in charge is restricted.

The information of the legal representatives (responsible persons), directors, supervisors, and executives of enterprises and self-employed individuals who have been included in the list of enterprises with serious violations will be included in the credit supervision system, and matters related to their qualifications will be restricted, and they shall not serve as directors, supervisors, and senior management personnel including managers, deputy managers, financial leaders, and secretaries of the board of directors of listed companies for three years.

Legal basis

Article 13 of the Interim Regulations on the Disclosure of Enterprise Information.

If a citizen, legal person or other organization discovers that the information disclosed by an enterprise is false, it may report it to the administrative department for industry and commerce, and the administrative department for industry and commerce that receives the report shall conduct a verification within 20 working days from the date of receipt of the report materials, handle it, and inform the informant in writing of the disposition.

Where citizens, legal persons, or other organizations have doubts about the enterprise information disclosed in accordance with the provisions of these Regulations, they may apply to the ** department for inquiries, and the ** department that receives the inquiry application shall reply in writing to the applicant within 20 working days from the date of receipt of the application.