1. After zero VAT declaration, it is suggested that it is safer to check whether there are additional tax declaration records in real time after VAT declaration.

2. It is stipulated in the document that urban construction tax and education surcharge are exempt from zero declaration, and local education surcharge is unavoidable, but it still needs to be declared normally.

Article 62 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

Extended data condition

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 go to for tax declaration, it depends on which tax type you are involved in. You should go to the tax authority that manages this tax type for tax declaration.

Generally speaking, it is industrial and commercial, so both national tax and local tax should be declared. If it is a service industry, you have to run on both sides. For Sino-foreign joint ventures and newly-established enterprises, most of the taxes are managed by the national tax, and only the urban property tax, stamp duty and personal income tax are managed by the local tax, and the urban construction tax and education surcharge of foreign enterprises are exempted.

4. There is no 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 return, which may be tax deductible if employees earn more than 5,000 yuan a month, and stamp duty return, which is based on registered capital × five ten thousandths and urban property tax return. It is calculated according to the value of the company's land and real estate.

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