What is zero declaration?
Generally speaking, zero declaration means that there is no taxable income in the period of tax declaration, which generally exists in the absence of business or the failure to truthfully declare the income in the current period according to the regulations.
What's the difference between zero declaration and zero bill?
Zero declaration is for tax obligation. Generally speaking, there is no invoice and no tax. Zero bills generally refer to documents for accounting.
Zero bills may be zero declarations; A zero declaration is not necessarily a zero bill.
Under what circumstances does zero declaration fail to meet the requirements?
1, my company doesn't have to pay taxes, can I declare zero?
No way! The correct way is to calculate the tax-free income with "total invoiced amount/1.03", and then calculate the payable value-added tax with "tax-free income *0.03", and fill it in the corresponding column of the declaration form to enjoy tax exemption.
2. The income obtained has not been invoiced, so zero declaration should not matter?
Some companies hold the idea that although I have income, I have never issued a ticket, and the tax bureau doesn't know whether I run it or not. I'll declare it zero! You should also truthfully declare the income that has not been invoiced, otherwise you will not only have to pay the current tax, but also pay late fees and fines!
3. Tax revenue can't be declared zero?
Yes! Can't declare zero. The current tax-free income needs to be filled in column 12 "Other tax-free sales" of the declaration form.
4. The payment has been paid in advance. Can you make a zero declaration?
Can't! The correct way is to fill in the sales revenue in the specified column, and the system will automatically generate the paid tax to offset it.
5. The company has lost money. Can the income tax be directly declared at zero?
You see, this market is depressed, too. If my company really loses money, let's make a zero declaration. It's much easier and easier, don't you think? The loss of an enterprise can be carried forward to the next five tax years to make up for it. If you make a zero declaration, the profit in the second year will not make up for the loss in the previous year. Is it not worthwhile?
How long is the "long-term" in long-term zero declaration?
Under normal circumstances, the tax authorities determine that more than half a year is long-term. Of course, the specific time limit is based on the time determined by the provincial and municipal tax authorities.
Finance and taxation tips:
There are three reasons why the tax bureau will include long-term zero declaration in key monitoring:
The core purpose of enterprise establishment is to create value. Long-term zero declaration means that there is no source of income for a long time, so the existence of the enterprise will not last long.
Secondly, the operation of an enterprise has costs, such as staff salaries, facade rent, water and electricity charges, etc. If there is no source of income, then I can only say hehe to you. After all, no one wants to do business at a loss for a long time.
Moreover, if a long-term zero-declaration enterprise has invoices, the risk is even greater, which may involve "running away from households", falsely issuing invoices, concealing income and so on.
What are the potential risks of long-term zero declaration?
If you meet the requirements of zero declaration, it is naturally no problem to make zero declaration. For example, it is normal that the company has just started its business and has no income. It may have no customers and no income for a year or so. But is there no cost for the newly established company? Certainly not. For example, when a company is established, it must be engraved. Engraving must cost money, right?
Therefore, zero declaration is not terrible. What is terrible is that it is not recorded according to facts. If the tax bureau comes one day, say that your company has been reporting zero, and there is a problem. If the company really has no income and no customers, I will keep accounts of the actual expenses incurred by the company, and I will not be afraid of the tax bureau to check it. Right?
What is the impact of long-term zero declaration being included in key monitoring on entrepreneurs?
The tax authorities will evaluate your tax payment, find out the evidence of your behavior such as "concealing income and falsely invoicing", and then ask you to pay back taxes, late fees and fines; If the circumstances are serious, it will be transferred for inspection! It's horrible.
If you have a long-term zero declaration and still hold an invoice, it is more likely to be suspected. Especially when the number and amount of invoices received are relatively large, nine times out of ten it involves false invoicing. In order to avoid being investigated, if your company has no business in the near future, you should apply to the tax authorities for edition reduction and quantity reduction in time, and then apply for edition increase and increment after the business situation improves.
Finance and taxation tips:
As a small white, how did you find out by the tax bureau? How can you see that there is income but no billing?
For example, Xiaobai's company has always had money to come in, with less receivables and more advance receipts, and it can never be cleared. Then there may be a situation where there is income, but it is not invoiced. This tax bureau can also find it easily.
Therefore, zero declaration is more suitable for new companies that have not started business or companies that have closed their business and are ready to cancel. When Xiaobai's company has business operations and is profitable, it is still recommended to file tax returns by bookkeeping. Only by legalizing profits can enterprises develop for a long time.
What are the potential risks of false zero declaration?
For abnormal reasons, if the value-added tax or business tax has been declared zero or negative for three consecutive months or six cumulative months in a [KEY_ 14] year, the tax credit rating will not be rated as A;
If you provide false declaration materials to enjoy tax benefits, then the tax credit rating will be directly judged as D;
Companies that have long-term zero declaration and hold invoices will be restricted by tax authorities to use invoices, such as reducing the version and quantity;
If the income and tax payable in the current period are not declared, it is tax evasion, and a fine of less than 50,000 yuan will be imposed, and taxes and late fees will be paid. If the circumstances are serious, it will be transferred to the inspection!
How to avoid being included in key monitoring?
Be sure to know that income includes "invoiced income" and "unbilled income", especially those with invoices, and never declare them in zero. Even if there is no invoicing in the current period, but there is income without invoicing, it is also recommended to declare it truthfully. Otherwise, the long-term zero declaration will be included in the key monitoring, which will be troublesome.
The above questions about zero declaration must be kept in mind by entrepreneurs in the future and must not be ignored.
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