First, the significance of the company's zero declaration:
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.
Generally speaking, there is no taxable income (sales) and no taxable amount during the tax declaration period (such as 1 1 month), which is called zero declaration.
Second, the conditions for zero declaration:
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 you are an industry or enterprise, you should declare national tax and local tax. If it is a service industry, you have to run on both sides. Most of the taxes of Sino-foreign joint ventures and new enterprises are managed by national tax, and only urban property tax, stamp duty and personal income tax are managed by local tax. Exempt from urban construction tax and foreign enterprise education surcharge.
You don't have any income now. You should go to the tax authorities to ask for the relevant tax returns, and then stamp the blank form and hand it in.
5. Some return forms can't be empty, such as personal income tax return, tax deduction may be required for employees whose monthly salary exceeds 3,500, and stamp duty return, which is based on registered capital × five ten thousandths, and urban property tax return. It is calculated according to the value of the company's land and real estate.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 43 When submitting an annual enterprise income tax return to the tax authorities, an enterprise shall attach an annual business transaction report with its affiliated parties.
Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments.
An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.
Article 55 Where an enterprise terminates its business activities in the middle of a year, it shall, within 60 days from the actual date of termination, handle the final settlement of enterprise income tax for the current period with the tax authorities.
Before going through the cancellation of registration, an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law.