Legal analysis: the company has no business after its establishment and does not need to file tax returns. But you must declare your taxes. A company shall be legally registered by the company registration authority and obtain the Business License of Enterprise as a Legal Person before it can obtain the qualification of enterprise as a legal person. A company established on the date of implementation of these Regulations shall not engage in business activities in the name of the company without being registered by the company registration authority. After registration, the new company has no business, can't keep accounts and can't file tax returns. Within 30 days from the date of issuance of the business license, tax registration must be handled and monthly accounts must be established. An enterprise must have one or two professional accountants to keep accounts for the enterprise according to the original bills and vouchers. After the business license is approved, the accounts will be settled in the first month, and tax returns will be started in the next month. Whether you make money or not, whether you have business or not, you should make an account every month according to the business situation, and then go to the tax bureau for tax declaration according to the account book.

Company's tax declaration process 1, tax declaration registration. (1) Generally speaking, tax registration means that taxpayers register and declare in the tax bureau. 2) According to the law, an enterprise shall, within 30 days after receiving the business license, bring relevant documents and materials to the tax bureau for tax registration. 3) The tax bureau shall examine and issue the enterprise tax registration certificate within 30 days after receiving the relevant information of the enterprise. 2, determine the enterprise's tax standards and collection methods. Tax appraisal is to confirm whether the taxpayer is a general taxpayer or a small-scale taxpayer. What is the way for enterprises to collect taxes, such as audit collection, verification collection or withholding. These are all decided by the unit and the tax bureau. 3. Purchase invoices and tax licenses. According to the relevant laws and regulations, enterprises that have paid taxes can purchase tax-controlled invoices from the tax authorities and issue invoices according to the company's business. 4. Generally, there are two ways of tax declaration: door-to-door declaration and online declaration: (1) door-to-door declaration is also called direct tax declaration. It is very common for enterprises to send financial personnel abroad, bring relevant information to the tax authorities to fill out various tax forms in person, and then pay taxes. (2) With the popularity of the Internet, more and more companies are applying online. After entering official website, the online tax service hall, they can fill in the relevant tax information of the enterprise, submit the tax and deduct the money on time. 5. Tax payment certificate. After paying taxes successfully, the enterprise can get the tax payment certificate in the tax hall, and online tax filing can get the tax payment certificate from the tax authorities according to relevant requirements.

Legal basis: Regulations of the People's Republic of China on the Administration of Company Registration Article 3 A company shall be registered by the company registration authority according to law and obtain the Business License of Enterprise as a Legal Person before it can obtain the qualification of enterprise as a legal person. A company established after the implementation of these regulations shall not engage in business activities in the name of the company without being registered by the company registration authority.