After starting a company, there is no business and no income, and it is also necessary to do accounting and tax returns. At this time, it is what we usually call zero declaration. Zero declaration means that taxpayers and withholding agents who have registered with the tax authorities do not have taxable activities 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 (that is, during the tax period).

Zero declaration is the dream of enterprises, but not all cases can be zero declaration. After starting a company, zero declaration can be made in the following cases:

1, the data of current VAT, consumption tax and enterprise income tax declaration are all "0";

2. The current income of small-scale VAT taxpayers is "0";

3. The taxpayer of enterprise income tax did not operate in the current period, and the income and cost were "0".

In particular, it should be noted that if the current income of the general VAT taxpayer is "0", but there is input tax, it cannot be declared zero. However, enterprises can't make false accounts and evade taxes for the sake of zero declaration. You should know that the consequences are very serious. In addition to pursuing taxes, tax administrative penalties will be imposed. Not only that, but the credit rating will be lowered. So when we start a company, we need to know what problems should be paid attention to in zero declaration:

1, it is necessary to confirm whether the company really belongs to a zero-declared taxpayer, and do not resort to fraud such as making false accounts in order to evade taxes.

2. Be sure to make a zero declaration within the reporting period stipulated in the tax law, and don't make an overdue declaration.

3. Communicate with the tax administrator in the company's jurisdiction regularly, and explain to him the reasons for the company's zero declaration and show the actual situation of the company in time.

It doesn't matter if the company doesn't operate and has no income, it can make a zero declaration, but we need to pay special attention to it: zero declaration for three consecutive months is an abnormal declaration and will be included in the key focus; The consequences of long-term zero declaration are even more serious, and the tax authorities will include taxpayers in the key monitoring scope for evaluation.

Please click: Nanchang Company Registration, Changchun Company Registration, Dalian Company Registration to inquire about the business in each region.

How much is industrial and commercial registration? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.