Non-tax payment: there is no business or the company is closed or dissolved. Small-scale enterprises generally multiply the invoiced amount by the approved tax rate, which may include value-added tax or business tax and income tax. See the tax bureau for approval for details. You need to pay taxes, and you can be exempted from corporate income tax when there is no profit, but generally it will not be more than three months without profit.

Pay taxes after obtaining a business license, as the case may be. If the company has a business license, as long as the user's company has no income, that is to say, as long as the company does not invoice, then the company does not have to pay taxes, because the company pays taxes through invoices. If the business license is individual industrial and commercial households, there are several situations. The tax payment of individual industrial and commercial households is a national law.

Extended data:

Matters needing attention in enterprise tax payment:

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Treatment of Enterprise Income Tax on Special Financial Funds (Caishui [2009] No.87) stipulates that the income obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level during 2008 1 to 20061and February 3 1 shall be included in the total income.

Anyone who meets the following conditions at the same time can be regarded as non-taxable income and deducted from the total income when calculating the taxable income:

1. Enterprises can provide funds disbursement documents, which stipulate the special use of funds.

2. The financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds.

3. Enterprises shall separately account for funds and expenditures incurred by funds.

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Baidu Encyclopedia-Some Tax Treatments on Taxable Income of Enterprise Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)