1. If it is listed as an "abnormal account" and blacklisted by the IRS, it will be dealt with at the competent tax bureau immediately, and the black name will be cancelled if it returns to normal.

2. If there is a major tax violation blacklisted by the IRS, then there is no way to cancel this, only to cancel the enterprise.

3. Relevant information:

Recently, State Taxation Administration of The People's Republic of China issued the Measures for the Administration of Tax Credit and the Measures for the Information Disclosure of Major Tax Violation Cases, establishing an incentive mechanism for tax trustworthiness and a disciplinary mechanism for dishonesty, and creating an upgraded version of the credit system in the tax field.

According to the relevant person in charge of State Taxation Administration of The People's Republic of China Tax Service Department, tax credit management includes the collection, evaluation, determination, release and application of tax credit information. The tax authorities will extensively collect indicators, evaluate the taxpayer's credit rating, and upgrade or downgrade according to actual changes. Tax credit is divided into four grades according to the percentage system: A, B, C and D, and the tax credit of Grade D can also be directly determined according to tax violations.

The person in charge said that tax credit management focuses on use, and credit rating is directly linked to tax service management. For A-level credit taxpayers, the tax authorities will voluntarily announce the list, increase the amount of special invoices, and collect ordinary invoices as needed. Enterprises that have obtained A-level credit for three consecutive years will receive green channels or special personnel to assist in taxation. Normal management shall be implemented for taxpayers rated as Grade B credit, and strict management shall be implemented for taxpayers rated as Grade C credit.

If it is recognized as a D-level tax credit, it will be subject to strict examination and supervision in the aspects of invoice use, export tax rebate review and tax assessment, and the punishment for illegal acts will be higher than that of other taxpayers. The tax authorities will also notify the relevant departments of the list, suggesting that it be restricted or prohibited in terms of operation, investment and financing, production license, qualification and qualification review.

The Measures for Information Disclosure of Major Tax Illegal Cases stipulates the principles, organs, standards, contents, disciplinary measures, time limit and objection handling of major tax illegal cases, and determines seven "blacklist" standards directly published by State Taxation Administration of The People's Republic of China.

The "blacklist" not only discloses the enterprise name, taxpayer identification number, organization code, registered address, major illegal facts, legal basis for punishment, administrative treatment and administrative punishment, but also discloses the names, gender and ID numbers of the legal representatives (responsible persons) and financial personnel of illegal enterprises, as well as the information of intermediaries and employees who are directly responsible for major tax violations. The Measures also stipulate that if an enterprise is blacklisted, it will withdraw from the bulletin board after two years from the date of publication.

Zhang Bin, director of the Tax Research Office of the Institute of Finance and Economics, China Academy of Social Sciences, said that the "blacklist" system "binds" corporate tax credit "with the information of legal representatives and financial personnel, which can not only urge enterprises to establish and improve management mechanisms and cultivate an honest corporate culture, but also promote corporate integrity with personal integrity, forming a binding mechanism of" honor and disgrace and * * * ".

Ma Yimin, director of State Taxation Administration of The People's Republic of China Inspection Bureau, said that at present, the tax authorities have established an interactive mechanism of credit management, collection management and tax inspection. The tax collection and inspection departments timely provide taxpayers' credit information to the credit management department, and the credit management department sends the monthly changes of taxpayers' points to the tax collection and inspection departments as an effective supplement to tax risk management.

The tax authorities will also establish a multi-sectoral and cross-regional credit reward and punishment linkage mechanism with the departments of industry and commerce, customs and land, and make full use of the tax-related information of third parties to prove tax payment credit. At the same time, the information of major tax violation cases will be notified to relevant departments for joint punishment.