First, the concept and process of zero declaration
Zero declaration means that taxpayers do not have to pay taxes because they have no taxable income or income within the prescribed tax period, but they still need to declare in accordance with the provisions of the tax authorities. The process of zero declaration is relatively simple, mainly including filling in the declaration form and submitting the application materials. Taxpayers can declare through the tax department official website or the offline tax service hall.
Second, zero declared cost.
1. Zero declaration itself does not generate expenses: As mentioned above, zero declaration is a declaration, because there is no tax payable, so there is no tax expense.
2. Agency service fee: If taxpayers choose to entrust an agency bookkeeping company or tax agency to make zero declaration, they need to pay the relevant agency service fee. The specific amount of these fees varies according to the charging standard and service content of the agency, and taxpayers can choose the appropriate agency according to their own needs.
It should be noted that although zero declaration itself does not generate fees, taxpayers still need to declare on time, otherwise they may face punishment from tax authorities. At the same time, taxpayers should also keep relevant declaration materials for inspection by tax authorities.
To sum up:
Zero declaration refers to a tax treatment method that taxpayers do not need to pay taxes but still need to declare because they have no taxable income or income within a certain tax period. Zero declaration itself does not generate direct costs, but if you choose to entrust an agency to declare, you need to pay the agency service fee. Taxpayers should make zero declaration on time, keep relevant declaration materials, ensure compliance and avoid possible punishment.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 32 provides that:
Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with regulations.