Zero tax return means that taxpayers and withholding agents who have registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, they should go through zero tax return procedures with the tax authorities and indicate that there are no taxable items in the current period. Small-scale enterprises need to file tax returns even if they have not generated taxes, that is, zero returns. It should be noted that zero declaration for three consecutive months is an abnormal declaration, which will be listed as a key concern by the tax bureau. Or, although there is an interval, the enterprise may still be audited and punished if it has zero declaration for six months in a year.

Long-term zero declaration will be punished: the tax bureau will evaluate the tax payment of enterprises, find out the reasons for your zero declaration, and then ask enterprises to pay taxes, late fees and fines.

Generally, it should be specifically determined according to the "tax identification" information of the tax authorities.

Moreover, the tax declaration of small-scale taxpayers depends on the tax types approved by the tax bureau. Personal income tax withholding is generally declared monthly. Value-added tax and additional taxes, corporate income tax are generally declared quarterly. Stamp duty is reported on a quarterly or quarterly basis. If there is no business, that is, zero declaration, declare according to the above.

Unless the enterprise requests to be approved by the tax bureau at the time of start-up, it will declare quarterly. Generally, the default value-added tax will be declared monthly, and the data of last month will be declared before the next month 15. In case of holidays, the tax bureau will announce the extension in advance. When the enterprise is just started, it must be declared on the next month 15, and if there is no data, it must be declared zero. Income tax is declared quarterly.

In addition, zero declaration means that the value-added tax payable in the monthly value-added tax return is zero, and the tax bureau also requires accounting statements (balance sheet and income statement).

Even if this enterprise has no business, there will always be staff salaries, house rent (or depreciation expenses), otherwise it will be a "three noes" enterprise. In addition, if you don't do business for a long time, the tax will ask you to cancel this enterprise. Business tax: if the monthly turnover does not exceed 30,000 yuan, the business tax shall be exempted. Just fill 0 in the declaration form. Value-added tax: small-scale taxpayer enterprises are exempt from value-added tax if their monthly sales do not exceed 30,000 yuan. The sales in the main table and the VAT payable in this period are filled in according to the actual data, and the VAT payable is reduced in the column of "Tax payable in this period is reduced", so the total amount of tax payable is 0.

1. What do small-scale taxpayers mean by zero declaration?

Zero declaration means to fill 0 in the sales volume, then review, fill in zero, save, search the review results and show that the declaration is successful. Print the declaration form. Then make a comprehensive tax declaration on the website of the local tax bureau. When the national tax value-added tax is zero, if there is no personal income tax in that month, that is to say, if there is no tax payable in the local tax, a tax-free declaration should be made.

Second, under what circumstances can zero declaration be made?

So under what circumstances can we make a zero declaration? Zero declaration means that there is no taxable income in the period of enterprise tax declaration, and the real declaration data such as current value-added tax and enterprise income tax are all zero, so zero declaration can be made. Zero declaration does not only mean that the income is zero, but small-scale VAT taxpayers can declare zero if their current income is zero. The general taxpayer of value-added tax can only declare zero if there is no output tax and no input tax in the current period; Enterprise income tax taxpayers have not operated in the current period, and they can only declare zero if their income and cost are zero.

Three, small-scale taxpayers zero declaration process

1. Log in to the tax bureau, find it in the interface, and click at the back of the report.

2. After entering the VAT return form, all the data in the report form are filled with zero, and the VAT return form in some areas can be empty without filling in.

3. Zero VAT declaration means no income, so the data in the report is zero. Pull the report to the bottom, digitally sign the taxpayer, or enter the taxpayer password. If it is online declaration, you don't need to enter the password.

4. After entering the password, check the date and the zero data in the report, and click after checking it. Click Submit, and the small-scale VAT tax return 0 will be declared successfully.

5. Secondly, the enterprise income tax returns are zero. Small-scale taxpayers and ordinary taxpayers have the same way of reporting enterprise income tax. They also log in to the electronic tax bureau and click on the enterprise income tax return form. After entering the declaration form, the income will be filled with zero. If there is any expense, fill in the corresponding cost, then fill in the total profit (if there is no cost, all will be filled with zero). Finally, click Submit Declaration Form, and the declaration of zero will be successful.

4. The tax payment period of small-scale taxpayers is 1 day, 3, 5, 1 day, 15 day, 1 month or1quarter respectively. If the tax cannot be paid according to the fixed time limit, the tax can be paid by time. If the taxpayer takes 1 month or 1 quarter as 1 month, it shall file a tax return within 15 days from the expiration date. If 1 day, 3rd, 5th, 1 day or 1 5th is taken as1tax period, the tax shall be paid in advance within 5 days from the expiration date, and the tax shall be declared and settled within15th of the following month.

Taxpayers shall fill in and issue goods from the customs.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.