Legal analysis: If the tax-free code has no income, there is no need to fill in the data. You only need to fill in the company name and unified social credit code. If you need to go to the lobby to declare, you need to stamp the official seal. If you declare online, you only need to save it. Just submit it. If you have income, you need to fill in the income column and fill in the income without tax
Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"
Article 1 In order to strengthen taxation This law is enacted for collection management, standardizing tax collection and payment behavior, ensuring national tax revenue, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.
Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.
Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.
Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.