First of all, we must be clear about what zero declaration means.
Taxpayers and withholding agents who have 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, they should go through the formalities of zero declaration with the tax authorities and indicate that there are no taxable items in the current period.
Generally speaking, zero declaration means that there is no taxable income in the period of tax declaration, which generally exists in the absence of business or the failure to truthfully declare the income in the current period according to the regulations.
Second, maybe everyone will be worried. Is it necessary for the general taxpayer with long-term zero declaration to cancel the qualification of general taxpayer?
To emphasize, this worry is unnecessary. Because according to the provisions of the Administrative Measures for the Qualification Identification of General VAT Taxpayers (Order No.22 of State Taxation Administration of The People's Republic of China), once a taxpayer is identified as a general taxpayer, it shall not be converted into a small-scale taxpayer, unless otherwise stipulated by State Taxation Administration of The People's Republic of China.
3. What is the difference between zero declaration and zero bill?
Zero declaration is for tax obligation. Generally speaking, there is no invoice and no tax. Zero bills generally refer to documents for accounting. Zero bills may be zero declarations; A zero declaration is not necessarily a zero bill.
4. What are the potential risks and impacts of long-term zero declaration?
(1) What is long-term?
Under normal circumstances, the tax authorities determine that more than half a year is long-term. Of course, the specific time limit is based on the time determined by the provincial and municipal tax authorities.
(2) Why is the long-term zero declaration included in the key monitoring?
First of all, the core purpose of enterprise establishment is to create value. Long-term zero declaration means that there is no source of income for a long time, so the existence of enterprises will not last long.
Secondly, the operation of an enterprise has costs, such as staff salaries, facade rent, water and electricity charges, etc. If there is no source of income, then I can only say hehe to you. After all, no one wants to do business at a loss for a long time.
Moreover, if a long-term zero-declaration enterprise has invoices, the risk is even greater, which may involve "running away from households", falsely issuing invoices, concealing income and so on.
(3) What are the potential risks and impacts of long-term zero declaration?
If you meet the requirements of zero declaration, it is naturally no problem to make zero declaration. For example, it is normal that the company has just started its business and has no income. It may have no customers and no income for a year or so. But is there no cost for the newly established company? Certainly not. For example, when a company is established, it must be engraved. Engraving must cost money, right?
Five, zero declaration will affect the enterprise credit.
In recent years, the tax authorities have paid more and more attention to the tax credit rating, such as the tax credit rating of A and B, which can cancel the certification procedure of special VAT invoices and make tax payment more convenient. On the other hand, if it is rated as D, it will make the enterprise difficult. However, if the enterprise fails to declare or declare the value-added tax for three consecutive months or six cumulative months due to abnormal reasons in a [KEY_ 14] year, it will not be rated as A-level.
Six, you can declare zero, but you have to declare.
Recently, the person in charge of an enterprise has consulted that his enterprise is a small-scale taxpayer, with a monthly income of only 3,000 yuan and a quarterly income of about 10,000 yuan. When reporting, it did not exceed 90,000 yuan in a quarter, and there is no need to pay taxes at present. Can I not declare it like this?
Zero declaration means that there is no taxable income in the period of enterprise tax declaration, and zero declaration can be made when there is no taxable income. According to the relevant provisions of the Tax Administration Law and the tax law, taxpayers must truthfully fill in the tax return form and make a truthful declaration. Although their income is less, they are in line with the preferential policy of exempting small and micro enterprises from value-added tax, but they should also make a declaration to avoid unnecessary troubles. For the registration information of popular companies, please click: Hohhot Company Registration, Urumqi Company Registration and Chongqing Company Registration.
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