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.
Small business zero declaration process
1. You need to go to the local competent tax bureau (that is, the local tax under the jurisdiction of your company) to go through the online declaration procedures, and you will get a CD and a password. By the way, there is also the account opening license and the tax payment agreement of the tax paying bank (note: please ask the competent tax bureau for specific requirements).
2. If you need the original or photocopy of the tax registration certificate, you'd better bring your business license (if there is no supervisor, you can ask how to deal with "every company has a local tax supervisor").
3. Zero declaration can be made by yourself, and no agent is needed.
4. Application procedures:
1. Get the company's tax registration information on the CD-ROM given to you by the Inland Revenue Department for installation (it is best to repair the computer).
2. Enter the local tax website and enter the online tax return page.
3. Find the information of CD-ROM installation program according to the prompts, and pay attention to the tax information of your company.
4. Enter the password, and then modify it first.
5. Declare and pay taxes according to the declaration procedures provided by the tax bureau. Declaration and payment are separate. Don't forget to confirm the tax payment after the successful declaration (zero declaration is also required).
6. General tax bureaus have tax returns in a fixed format, which are downloaded from the designated website, saved and filled in according to the instructions. Be careful not to modify the format of the form, which will generally not pass, saying that the format does not match.
Note: the local tax fine is too large.
Conditions for small enterprises to declare zero tax rate
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 tax returns can't be filled in, such as personal income tax returns. Employees who earn more than 3,500 yuan a month may be subject to tax deduction. Stamp tax returns are based on the registered capital × five ten thousandths, and urban real estate tax returns are based on the company's land and real estate value.
Zero tax rate return and tax exemption conditions for small enterprises
The contract was not signed locally in Hong Kong;
The customer is not from Hong Kong;
The goods are not declared in Hong Kong;
There is no local organization in Hong Kong and no local employees are employed;
The order was not completed in Hong Kong;
Meeting the above conditions is a basis for tax exemption. Then when the company is established 18 months, it will receive the tax bill from the tax bureau. You need to produce the auditor's audit report, declare your company's financial status to the government, and apply for tax exemption (non-zero declaration) for overseas profits from the government. Customers are advised to process documents at the beginning of the company. Although the tax exemption was applied in1August, the review time was within1-1August. It is very easy to apply for tax exemption if you can keep all kinds of business documents at the beginning of tax declaration.
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