There must be a ledger. According to the relevant laws and regulations, account books must be set up within 15 days after obtaining the business license, and the enterprise must have professional accountants to do accounts for the enterprise according to the original bills and vouchers.
A tax return is required. According to the relevant laws and regulations, an enterprise must declare its operation to the tax bureau every month after obtaining a business license.
3. Whether there is business or not, make an account according to the business situation every month and then report to the tax bureau according to the account book.
4. Consequences of not submitting tax returns:
( 1)? Failing to declare and pay taxes within the time limit stipulated by the tax bureau, if the circumstances are relatively minor, the tax authorities will impose a fine of more than 200 yuan on the enterprise every month in addition to paying taxes, and impose a late payment fee if the overdue period is longer; If the circumstances are serious, the tax authorities will impose a heavier and correspondingly higher fine.
(2)? Failing to file tax returns with the tax registration authority for three consecutive months, the tax registration authority will cancel the tax registration certificate of the enterprise. After the tax registration certificate is cancelled by the tax bureau, it will not be restored, that is to say, all the licenses of the enterprise will be invalid one after another because of the cancellation of the tax registration certificate.
(3)? If the tax registration certificate is cancelled without the consent of the tax registration authority, even if the cancellation is applied to the issuing authority, all other certificates of the company cannot be applied for cancellation, and they will become invalid one after another.
(4)? The identity card information of all shareholders of the company will be blacklisted by the relevant registration authorities. Loans, reinvestment and going abroad will be affected in the future.