This has nothing to do with zero tax return. Taxation generally requires balance sheet, income statement and cash flow statement, which are all related to the funds generated by your company's operation, such as cost, daily expenses, bank receipts and payments, etc. Make a general ledger of these data, and then fill in according to the requirements of financial statements.

Accounting refers to the collection, arrangement, recording, calculation and reporting of original vouchers, which requires standardization and accuracy to ensure the effective implementation of accounting, accounting supervision and accounting standards.

The principle of cash balance refers to the cash basis rather than the accrual basis in financial management, which objectively requires cash income (inflow) and cash expenditure (outflow) to achieve dynamic balance in quantity and time, that is, cash flow balance.

The basic method to keep cash balance is cash budget control. Cash budget can be said to be a comprehensive balance of financing plan, investment plan and distribution plan, so cash budget is an effective tool for cash flow control.

The principle of income risk means that in the process of financial management, in order to obtain income, we have to pay costs and face risks, so costs, income and risks are always interrelated and mutually restricted.