In 2007, Beijing implemented the joint certification of national and local taxes. One of the most important bases for you to apply for a tax registration certificate with the tax authorities is your business license, which indicates your business scope. The tax authorities determine your taxable type according to the business scope: business tax is levied on information services and value-added tax is levied on sales activities. After the taxable type is approved, the enterprise must make tax returns according to the approved taxes.

Since you are not engaged in sales business at present, you can simply make a zero declaration of monthly VAT to the Inland Revenue Department. Please rest assured that the tax department will never impose a sales quota on you.

If you don't plan to do sales in the short term, you can insist on making a zero declaration to the tax bureau every month during this period. To carry out sales business, you can declare it truthfully.

If you want to cancel the sales business, you can register the change of business scope. First of all, change the business scope of your business license, the procedure is; Hold a shareholders' meeting, form a resolution of the shareholders' meeting to change the business scope, modify the business scope in the articles of association according to the resolution, and then bring the resolution of the shareholders' meeting and the revised articles of association to the administrative department for industry and commerce to apply for the registration of the change of business scope, and obtain the changed business license of the enterprise as a legal person (the change registration fee shall be paid).

Then change the tax registration This step only needs to show the original business license of the changed enterprise legal person to the tax authorities and provide a copy.