1. What is the process of zero tax declaration? The process of enterprise zero declaration is as follows: 1. Open the national tax online tax declaration system and enter the taxpayer identification number and password. 2. Enter the main interface of tax payment, and click the tax return. 3. The national tax declaration is mainly divided into four parts: local tax collection, taxpayer information collection form, small-scale VAT taxpayer declaration form and enterprise tax burden change form. Among them, the final declaration of local tax collection is due to the need to use the data in the following statements. 4. First fill in the taxpayer information collection form, mainly fill in the person who fills in the form and contact the mobile phone, so as to receive the short message from the tax authorities. 5. When small-scale VAT taxpayers declare, they need to delete two reports: the list of taxable service deduction items and the information attached to the VAT tax return. In fact, it is not really deleted, but the relationship with other reports has been deleted. After deletion, the report still exists. If you don't delete these two sentences, you will report an error and you can't report an error normally. Delete is also very simple, click the right mouse button to delete. 6. Fill in the tax deduction form, the auxiliary reporting tool of the main form of the declaration form and the VAT tax return form in sequence, otherwise the system will give an error prompt. The specific filling method is to directly fill in zeros and save them. 7. Fill in the tax burden change table of the pilot enterprises for the reform of the camp, or fill in the blanks and save it directly. 8. Fill in the local tax return form and pay attention to the tax rate in the yellow box. The tax rates in urban areas and suburbs are different. Second, the relevant laws of tax declaration 1. Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined up to 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan may be imposed. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the maintenance fee collection organ will recover the unpaid or underpaid tax and late payment fee, and impose a fine of more than 50% and less than five times the tax payable. If a taxpayer refuses to declare, fails to pay or underpays the tax after being notified by the tax authorities, the tax authorities will recover the unpaid or underpaid tax and late payment fees according to law, and impose a fine of more than 50% and less than five times the tax; If a crime is constituted, criminal responsibility shall be investigated according to law. 2. All matters that should be submitted for approval must be submitted for approval. Taxpayers' property losses, loss confirmation and compensation, provision for bad debts, domestic equipment investment credit, tax reduction, tax exemption and other matters must be fulfilled within the prescribed time limit before they can be deducted or credited as pre-tax deduction items.

Legal objectivity:

Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration Article 32 Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with relevant regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.