So today, Bian Xiao will tell you about the relationship between zero tax rate, zero declaration and tax exemption.
I. Meaning
0 1, zero tax
Literally, it means that the tax payable is zero, and there is no tax, that is, we have fulfilled the obligation of tax declaration in accordance with the regulations, but the declared amount is zero.
For example, the actual monthly salary in Bian Xiao is 1W after deducting "three insurances and one gold", and the threshold of personal income tax is 5,000 yuan. Bian Xiao can deduct three special tax deductions, namely, 2000 yuan for children's education, 2000 yuan for housing loan interest 1 000 yuan, and 2000 yuan for supporting the elderly. Therefore, it can be concluded that the tax that Bian Xiao should pay is 0, and this 0 is 0.
However, it should be noted that zero tax does not mean zero declaration, but many people will confuse these two meanings.
02. Zero declaration
The tax payable is 0, which is zero tax, but it is not necessarily zero declaration. What exactly does zero declaration mean? Zero declaration means that the taxpayer has not generated any taxable income during the tax declaration period, that is, there is no taxable sales, no invoice, no input tax and no output tax, so there is no taxable amount or taxable behavior, so all the data in the tax declaration are zero and all are empty.
However, it should be noted that zero declaration also requires tax declaration processing, only the declared data are all 0, and it is not possible to not declare tax because the declared data are all 0. If a taxpayer fails to file a tax return for a long time, the tax bureau will blacklist the taxpayer, thus affecting the normal business activities of the taxpayer. Therefore, even if it is a zero declaration, it is necessary to carry out tax declaration processing.
However, if you want to declare zero, you need to meet the following conditions:
03. Failure to pay taxes
There is no tax, which means there is no tax filing operation. There are many reasons for not paying taxes. One reason is that there is no tax return because the taxable amount is 0. One is in line with the situation of zero declaration, and there is no tax declaration treatment. There is also the need to pay the tax payable, but it has not been paid, and no tax has been paid, thus forming a tax arrears behavior.
Whatever the reason, it belongs to the situation after the declaration. No tax payment is different from the above two situations. Zero tax payment and zero declaration both mean ongoing, while non-tax payment means past tense. The three cannot be confused.
Second, the relationship
When it comes to zero declaration, people always confuse the three concepts of zero tax, zero declaration and no tax, but in fact, the relationship among them is easy to distinguish.
Zero tax can be zero declaration, but zero declaration does not mean zero tax, and it can also be zero tax or zero declaration without tax.
Zero tax and zero declaration, such as the relationship between big fish eat small fish. Zero tax is a small fish, and zero declaration is a big fish. The big fish can go to eat small fish, but it can't go to eat small fish. Small fish can't eat big fish under normal circumstances, and big fish can be eaten under special circumstances such as human factors. However, from the perspective of taxation, this human factor is the prerequisite for taxpayers to declare zero. When the zero tax amount meets the preconditions, it can be declared as zero.
If you don't pay taxes, you are a fisherman. Fishermen can salvage small fish or not. In other words, not paying taxes may be due to zero tax, zero declaration or other reasons. But no tax can't be compared with zero tax and zero declaration, because the reference is different and fishermen don't compare with fish.
The relationship between them is as follows:
Well, the above knowledge is the whole content of this article. Do you understand when you see this? If you have any questions or suggestions, please leave a comment. @ Yaya Yaya Yaya Yaya Yaya 2001111111; 20