After starting a company, there is no business and no income, but also accounting and tax returns. This is what we usually call zero declaration. Zero declaration means that taxpayers and withholding agents who have registered with the tax authorities have no taxable activities in the current period, and should go through zero declaration procedures with the tax authorities, and indicate that there are no taxable items in the current period (that is, the tax payment period).

Zero declaration is the dream of enterprises, but not all cases can be declared zero. After starting a company, zero declaration can be made under the following circumstances:

1, and the reporting data of current value-added tax, consumption tax and enterprise income tax are all "0";

2. The current income of small-scale VAT taxpayers is "0";

3. The taxpayer of enterprise income tax did not operate in the current period, and both income and cost were "0".

It is particularly important to note that the current income of general VAT taxpayers is "0", but if there is input tax, it cannot be declared as zero. However, enterprises cannot make false accounts and evade taxes for the sake of zero declaration. You know, the consequences are serious. In addition to pursuing taxes, there will also be tax administrative penalties. Not only that, but also the credit rating will be lowered. So when we start a company, we need to know what problems should be paid attention to in zero declaration:

1. Make sure whether the company really belongs to zero-return taxpayers, and don't resort to fraudulent means such as making false accounts for tax evasion.

2. Be sure to make zero declaration within the declaration period stipulated in the tax law, and don't make overdue declaration.

3. Communicate regularly with the tax administrators in the company's jurisdiction, explain the reasons for the company's zero declaration, and show the actual situation of the company in time.

It doesn't matter if the company doesn't operate and has no income, it can make zero declaration, but it needs special attention: zero declaration for three consecutive months is an abnormal declaration and will be included in the key attention; The consequences of long-term zero declaration are even more serious, and the tax authorities will include taxpayers in the key monitoring scope for evaluation.

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