Zero declaration and bosses have said many times, and this word should be familiar to enterprises. After obtaining the business license, general enterprises need to conduct accounting and tax declaration step by step. But what is little known is that the new company is declared zero, in most cases because there is no business process or previous losses.
No business generally means no taxable income, so there is generally no need to pay taxes.
However, what we need to pay attention to is that many people will simply summarize the tax situation as whether they need to pay taxes, and then think that since they don't need to pay taxes, they don't need to pay taxes, and they don't need to make tax returns. Actually, it is not. We can simply think that whether it is necessary to pay taxes is a result, and you should provide the tax bureau with the process basis of this result, then the monthly and quarterly tax returns are the process and basis.
Going back to the previous question, if an enterprise has no relevant taxable income and taxable behavior, it does not need to pay taxes, but even if it does not need to pay taxes, it still needs to declare taxes.
In accordance with the provisions of national tax laws, administrative regulations and rules, taxpayers and withholding agents who have registered with the tax authorities have no taxable behavior in the current period, and should go through zero declaration procedures with the tax authorities and indicate that there are no taxable items in the current period. This is what we often hear about zero declaration, that is, zero declaration is needed even if there is no tax.
For tax returns, it is still necessary to operate in good faith and conduct compliance accounting, and if the company has not been in business for a long time, its business license will be revoked by the Industrial and Commercial Bureau. According to the regulations, if a company fails to start business for more than six months after its establishment, or stops business for more than six months after its opening, its business license may be revoked by the company registration authority.