Zero declaration Generally speaking, there is no taxable income and no taxable amount during the tax declaration period. 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. According to the regulations, zero declaration or negative declaration for three consecutive months belongs to abnormal declaration and is listed as the key object.

Extended data:

Zero declaration conditions:

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 it is business, both national tax and local tax should be declared. If it is a service industry, it also needs to run on both sides. For Sino-foreign joint ventures and new enterprises, most of the taxes are managed by the national tax. Only urban property tax, stamp duty and personal income tax are managed by local tax, and are exempt from urban construction tax and foreign enterprise education surcharge.

References:

Zero declaration Baidu encyclopedia