After obtaining a business license, whether you are profitable or not, you have to file tax returns, but you don't have to pay taxes. If there are no operating and unprofitable enterprises, you can apply for zero declaration, which is quite tax-free.

If the business license is individual industrial and commercial households, there are the following three ways of taxation:

1, regular fixed collection. That is, the tax authorities verify the turnover of taxpayers in a certain planning period to determine their tax payable. It is mainly applicable to individual industrial and commercial households with small production plans, individual industrial and commercial households that fail to meet the standards for establishing accounts, and eligible individual enterprises and joint ventures;

2. Examine and approve the collection rate. That is, the taxpayer's income is directly used to multiply the approved collection rate for collection. If the actual sales amount is lower than the taxable plan amount, the taxable amount shall be calculated according to the taxable plan amount and the approved tax rate. If the actual sales amount is higher than the taxable plan amount, the taxable amount shall be obtained according to the actual sales amount and the approved tax rate;

3. Audit collection. That is, declare the amount of payment by yourself, and after the tax authorities verify the accounts, they will refund more and make up less. It is mainly applicable to individual industrial and commercial households that have sound accounting books, vouchers and financial accounting systems and can calculate the tax payable truthfully.

legal ground

Measures for the administration of tax registration

Article 8 Enterprises, branches established by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall go through tax registration with the tax authorities where the production and business operations are located:

(1) Taxpayers engaged in production and business operations shall go through the tax registration within 30 days from the date of obtaining the industrial and commercial business license, and the tax authorities shall issue tax registration certificates and photocopies;

(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall go through the tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy thereof;

(3) If a taxpayer engaged in production or business operations fails to apply for an industrial and commercial business license or is established without the approval of the relevant department, it shall go through the tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(4) The lessee who has the right of independent production and management, independent financial accounting, and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authorities in the place where the contracted leasing business takes place for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(5) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.