Taxpayers and withholding agents registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period. Generally speaking, there is no taxable income (sales) and no taxable amount during the tax declaration period (such as 1 1 month), which is called zero declaration. Note that zero declaration for three consecutive months is an abnormal declaration and is listed as a key concern. 1, after going through the tax registration, you must go to the tax authorities for tax declaration, which is stipulated in this tax administration law. As for which tax authority to file tax returns, it depends on which tax you are involved in. You should declare and pay taxes to the tax authorities that manage this tax. Generally speaking, if you are an industry or enterprise, you should declare national tax and local tax. If it is a service industry, you have to run on both sides. Most of the taxes of Sino-foreign joint ventures and new enterprises are managed by national tax, and only urban property tax, stamp duty and personal income tax are managed by local tax. Exempt from urban construction tax and foreign enterprise education surcharge. You don't have any income now. You should go to the tax authorities to ask for the relevant tax returns, and then stamp the blank form and hand it in. 5. Some tax returns can't be empty, such as personal income tax returns. If the employee's monthly salary exceeds 3,500, tax deduction and stamp duty declaration form may be required. Then according to the registered capital × five ten thousandths, the city property tax declaration form. It is calculated according to the value of the company's land and real estate.

Legal objectivity:

People's Republic of China (PRC) Enterprise Income Tax Law Article 21 When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, it shall be calculated in accordance with the provisions of tax laws and administrative regulations.