What is a zero tax rate declaration?
The so-called zero declaration refers to taxpayers and withholding agents who have registered with the tax authorities and 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.
What is the reason for zero declaration?
1. After the reform of industrial and commercial registration, market participants obtained business licenses. However, due to various reasons, such as not obtaining the approval of the relevant departments or not sure what kind of business activities they are engaged in, the situation of long-term non-business activities has increased, resulting in zero declaration. Don't worry about this situation. Zero declaration is a normal declaration.
2. Taxpayers are in the preparation period after opening, but it does not mean that taxpayers can declare at will. According to relevant policies and regulations:
Notice of State Taxation Administration of The People's Republic of China on the connection between the handling of business opening (prepaid) office expenses and some tax matters related to enterprise income tax: Business opening (prepaid) office expenses are not clearly listed as long-term deferred expenses in the new tax law, and enterprises can deduct them in one lump sum in the year when they start to operate, or deal with them in accordance with the provisions of the new tax law on the handling of long-term deferred expenses, but once selected, they shall not be changed. The undistributed start-up expenses of an enterprise one year before the implementation of the new tax law can also be handled according to the above provisions.
In order to save trouble, taxpayers feel that they are losing money anyway, and even if they have income, they will violate the rules and declare zero.
This kind of behavior is wrong, because your handling may artificially transfer the loss to the future annual declaration, resulting in artificially extending the recovery period of the loss, which may bear adverse consequences.
4. There is income in the current period, but in order to evade taxes, it is suspected of false zero declaration.
This kind of behavior is suspected of false declaration, which leads to tax underpayment and tax evasion, so legal measures can only be taken against you.
What are the disadvantages of long-term zero declaration of enterprises?
1. The tax authorities will include taxpayers in the key monitoring scope and conduct tax assessment in accordance with relevant regulations. In the process of assessment, they are found to have concealed income, falsely invoiced, etc., and they are required to pay the late fee for the current tax, and may be fined according to regulations. If the circumstances are serious, it shall be transferred for inspection.
2. Taxpayers who falsely declare to enjoy tax preferences are directly assessed as D-level taxpayers and bear the consequences of D-level taxpayers.
3. For taxpayers who have long-term zero declaration and hold invoices, the invoices shall be reduced. At the same time, taxpayers can be required to regularly check the use of invoices at tax authorities.
4. After verification by the tax authorities, the taxpayer's income can be verified by using the cost formula in accordance with relevant regulations.