After registering the company, some people will ask, if you don't activate the tax, you don't have to file a tax return. Can you close it? Of course not. Then when will the tax be activated and when will the tax return be started? Let's have a look.

1. When will the tax be activated?

If the newly-established company is not in formal operation, there is no obligation to declare taxes, so it is not necessary to start taxes first. Because there is no business and tax is not enabled, there is no need to declare tax.

However, once an enterprise starts to operate and has business dealings, it is necessary to activate taxation. After activation, no matter whether there is any business in the future, it must be declared on time.

Some entrepreneurs don't know much about this. When they logged into the electronic tax bureau, they clicked on the activation tax, but in fact, the company did not operate it, so there was no way to cancel it, so they had to make a zero declaration first.

2. When do you start to file tax returns?

First of all, the company has started production and operation, that is, it has the obligation to declare taxes; Secondly, you should also enable taxation and start filing tax returns when:

(1) Receiving (issuing) invoices

(2) apply for general taxpayer identification.

(3) Apply for the summary declaration of value-added tax and consumption tax.

(4) individual industrial and commercial households (including sole proprietorship enterprises) approved quota

(5) into the professional market entrusted to collect.

What if there is a business order before activating tax?

In this case, you can only go to the window, declare the taxes generated before the tax is activated, and change the time when the tax is activated.

Sometimes, the registered company does not operate or activate tax, but it still receives the notice of enterprise income tax arrears. What's going on here?

In particular, the policy basis for not declaring taxes is:

"From 2065438 10 +2065438 10 +0 (reporting period), the reform of' first tax return' will be implemented for taxpayers newly registered after July +0, 2065438 and +05, 2065438. The taxes involved are: consumption tax, value-added tax, waste electronic and electrical products processing fund, and cultural undertakings construction fee. "

There are no other taxes such as enterprise income tax, so even if there are no taxes, you still have to apply for enterprise income tax declaration, otherwise it will be overdue! Web page link