Zero declaration means that the value-added tax payable in the monthly value-added tax return is 0, and the tax bureau also requires accounting statements (balance sheet and income statement). Even if this enterprise has no business, there will always be employee salaries, house rent (or depreciation expenses), otherwise it will be a "three noes" enterprise. So even if 0 is declared. Enterprises also need to set up accounts.
In addition, if the business is not carried out for a long time, the tax authorities will require the cancellation of this enterprise.
According to the company law, the industrial and commercial department has the right to revoke its business license if it is closed for more than 6 months. According to this regulation, the zero declaration cannot exceed 6 months.
1, the tax law does not clearly stipulate that small-scale taxpayers declare zero. The tax law only stipulates the correct declaration on time, as long as it is in fact zero and there is no time limit. For ordinary taxpayers, the tax law clearly stipulates that newly established enterprises can file tax returns for up to six months.
2. It depends on the local taxation bureau's own regulations, which are not stipulated in the income tax law and the provisional regulations on value-added tax. According to the actual situation, if there is no business, then 0 declare. The tax law does not clearly stipulate. At present, the tax authorities should control the zero declaration for many months in a row. Some require taxpayers to check themselves and explain the situation.
3. There is no specific time limit, and no income can only be reported at zero. It used to be zero for one year. At the end of the year, you need to fill out a form to explain something. However, in some countries, taxes are always declared zero and will be levied according to the cost.