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.

(1) Only zero declaration is required to obtain tax-free income?

Not long ago, the accountant of an enterprise came to the tax service hall to consult the problem of zero declaration.

"Our enterprise is a small-scale taxpayer of value-added tax, and has handled the filing of value-added tax reduction and exemption according to regulations. The income from selling vegetables in the first quarter of 20 19 was 200,000 yuan, all of which met the tax exemption conditions. Can it be declared zero?"

Can enterprises that have filed for tax reduction or exemption declare zero? Many taxpayers will have such questions.

This kind of situation cannot be declared zero. According to the relevant regulations, the tax payable of the taxpayer who has filed for VAT exemption and reduction is zero, but it does not mean that the taxpayer can declare zero, but should declare it truthfully to the tax authorities. The correct way to declare is to fill in the current tax-free income of 200,000 yuan in the column 12 of the value-added tax return "Other tax-free sales" to complete the current declaration.

(2) If the monthly sales amount does not reach100000 yuan, only zero declaration is required?

A company asked the tax officials the questions that taxpayers often encounter:

"Our company is a small-scale VAT taxpayer, with a sales income of 20,000 yuan in the current month, and can enjoy the preferential policy of VAT exemption for small and micro enterprises. Can you declare it at zero?"

Small-scale taxpayers of value-added tax are easy to fall into the misunderstanding that "monthly sales do not reach100000 yuan, only zero declaration is needed". In fact, according to the relevant regulations, while enjoying the national tax preference, it should be truthfully declared to the tax authorities. The correct way is to calculate the tax-free income, and then use the tax-free income to calculate the payable value-added tax, and fill in the corresponding column of the declaration form to enjoy tax exemption.

(3) Only zero declaration is required for the income not obtained in the current period?

"Our company has just started business. This month, we bought equipment and got 5 VAT input invoices, with an input tax of 8,500 yuan. We have been certified, but we have not made any income. Can we declare it zero?"

Although there is no sales income, there is an input tax. If the taxpayer makes a zero declaration because there is no sales, the input tax that has not been deducted will cause overdue deduction and cannot be deducted. The correct way is to fill in 0 in the corresponding sales column, and fill in the input tax column of the declaration form with the certified input tax of 8500 yuan in the current period, and the tax amount left at the end of the period will continue to be deducted in the next period.

(4) If the enterprise suffers long-term losses, can the enterprise income tax be declared zero?

"Our company has suffered long-term losses, and there is no corporate income tax payable. Can corporate income tax be declared at zero?"

The loss of an enterprise can be carried forward to the next five tax years to make up for it. If zero declaration is made, the profit in the second year will not make up for the loss in the previous year, which will cause losses to the enterprise. It is against the provisions of the tax law to make a zero declaration of enterprise income tax in that year, but extend the loss to the next year, so the loss-making enterprises should declare it carefully.

(5) Only zero declaration is required for prepaid tax?

Not long ago, Zhang, an accountant of an enterprise, called the tax service office for consultation and said:

"We usually provide customers with construction services and sell some building materials, which are small-scale VAT taxpayers. In this quarter, we provided construction services and earned 50,000 yuan excluding tax. We have already opened a special VAT invoice in the tax service hall and paid 1500 yuan tax. Can we make a zero declaration?"

Although the tax has been paid on behalf of the invoice, it is still impossible to simply declare zero. Sales revenue should be filled in the specified column, and the system will automatically generate the paid tax to offset it.

(6) Only zero declaration is required to obtain the unbilled income?

An enterprise is a newly established general VAT taxpayer, with 20 19 years 1 month VAT taxable sales 100000 yuan (unbilled income) and output tax130000 yuan. In the current period, it has obtained10 VAT input invoices and input tax/kloc-.

Recently, the company's accountant Liu called the tax service office to inquire whether it is possible to make a zero declaration because the VAT input invoice was not certified in the current period.

If a taxpayer makes a zero declaration in violation of regulations, it will not only pay back the current tax, but also impose a late payment fee and a fine. The correct way is that the taxpayer should fill the current income/kloc-0.0 million yuan into the uninvoiced income and pay the current tax according to the regulations.

(7) Can zero declaration be made during the preparation period?

"We are a newly-established industrial enterprise in the preparation period, and we are general VAT taxpayers. We are still under preparation in October181February, and there is no sales in the current period, and the VAT input invoice has not been certified. Can we make zero VAT declaration?"

Taxpayers in the preparation period can apply for zero declaration when they declare VAT in 20 19 1 month. If the taxpayer has a VAT input invoice in the current period and has been certified in the current period, it cannot make a zero declaration, and it is necessary to fill in the current input tax amount as required.

(8) How to make zero declaration correctly?

Tax exemption, no tax payable and zero declaration, although the final result is that the tax payable is zero, but there is a big difference, taxpayers should make zero declaration correctly. Violation of zero declaration will cause the loss of enterprise profits, affect enterprise credit and increase tax risks.

Remind everyone again:

The tax policy in 20 19 is regulating the development of the industry, and every decision is also improving the operating standards of enterprises and individuals in an all-round way, so please cooperate with the tax, don't step on the red line, and don't violate the rules.

Source: WeChat official account, Manager of Jihui Tax.