How to file zero corporate income tax? How to fill in the zero declaration of enterprise income tax?

Zero declaration is the same as before, all the forms that should be submitted are submitted, balance sheet, profit and loss account, tax return 1, table 2It makes no difference if you fill in last month's balance and fill in your income this month and go to the IRS. If there is no expense, fill in the zero on category A, and the tax rate, if there is a fee, fill in the expense and the profit will also be changed.

1. Tax declaration is one of the basic procedures for taxpayers to fulfill their tax obligations. The zero declaration of enterprise income tax is aimed at the amount of income tax payable by taxpayers, that is, if the tax payable of taxpayers in the current period (monthly, quarterly or annual) is "zero" or below "zero", they should also fill in the tax return form to the competent tax authorities, instead of only filing tax returns for data above "zero". Here it is necessary to distinguish between the "tax return" procedure and the "tax payment" procedure.

2. Regardless of whether the tax payable is positive, zero or negative, it is only based on the calculation result. It does not represent the formation process of the tax payable, such as sales revenue, cost and expense, amortization, etc. If the taxpayer's tax payable is not positive, it still reflects the changes and movement of its operating funds statically and dynamically, and submits it to the in-charge tax authorities in the form of tax returns and accounting statements.

3. Fill in the declaration form according to the actual situation, there is no income, there are expenses, the profit is negative, that is, the loss, the taxable income is 0, and the income tax payable is 0.

1. Obtain the "Tax Return" Taxpayers can go to the tax hall to receive all kinds of "Tax Returns" for free or use on the Shenzhen Local Taxation Network. 2. Fill in the "Tax Return" Before filling in the "Tax Return", taxpayers should read the "Instructions for Filling in the Form" on the cover of the "Tax Return" in detail (there is a sample for filling in the tax hall for reference). The "full name of the taxpayer" column in the "tax return" should be stamped with the administrative seal of the unit.

3. Submit the "Tax Return" The taxpayer shall submit the "Tax Return" to the collection window of the tax hall according to the tax declaration deadline specified in this procedure.

1.Enterprises should file tax returns on time within the prescribed tax period, and late declarations will be subject to late payment penalties.

2.Income tax is paid on a quarterly basis, and the period to which it belongs should also be filled in on a quarterly basis.

3.You should go to the tax bureau to find a special manager to check the tax for our company first, and then it is best to get an online tax return, so that you can fill in the form online, as long as you enter the tax number of the enterprise, the corresponding income tax statement will come out for you to fill in.

4.Electronic declaration is to upload your company's sales, tax amount and other data to the network, IC card to first copy the tax on the billing machine, after getting the tax bureau and your online declaration data comparison, the comparison is consistent with the tax declaration is successful!

5.Zero declaration means that the tax amount of income tax is zero, and you can save the statement directly6You can add me as a friend, and we'll discuss it slowly.

Log in to the electronic tax bureau, find the VAT item on the tax declaration and payment interface, and click on the return form at the back of the report; After entering the VAT return, the data in the report are filled in zero, and the VAT return in some areas can also be left blank without filling in; Zero VAT declaration means that there is no income, so the data in the report are zero, pull the report to the bottom, digitally sign the taxpayer, or enter the taxpayer's password, if it is ** declaration, you do not need to enter the password; After entering the password, check the date and zero data in the report, check that it is correct, and click submit; After clicking submit, the small-scale VAT tax return 0 declaration will be successfully declared.

1. The balance sheet and profit and loss statement should be filled in truthfully according to the balance of the general ledger, and the items that are not filled in will not be filled.

2. The enterprise income tax return shall be filled in truthfully according to the relevant requirements of the statement (income, expenditure details, etc.), combined with the profit and loss statement, cost and expense details.

Zero declaration process for corporate individual income tax:1. Open the natural person tax management system, select your own enterprise, and click to enter.

2. After entering the interface of the natural person tax management system, click on the comprehensive income declaration.

3. Jump to the page, find the normal salary income, and click to fill in the back.

4. After entering the filling interface, select Generate Zero Wage Record, and then click Generate Data Now.

5. After the data is generated, the page will pop up the salary of a certain year and a certain month, click OK.

6. After it is confirmed, you can see the salary table with zero tax, and you can click to send the declaration.

Documents to be prepared for zero declaration:National Tax: 1. Balance sheet.

2. Profit and loss statement.

3. VAT tax return.

4. Attached information to the VAT tax return (Table 1).

5. Attached information to the VAT tax return (Table 2).

6. Monthly receipt of invoices (some taxes are not required).

Local tax: 1. Enterprise income tax.

2. Individual income tax.

3. Application form (urban construction, education).

4. Balance sheet.

5. Profit and loss statement.

Please click to enter a description (up to 18 words).

Legal Analysis:1Log in to the tax office, find it in the interface, and click on the back of the report.

2.After entering the VAT return, the data in the report are filled in zero, and the VAT return in some areas can also be left blank without filling in; 3.

Zero VAT declaration means that there is no infiltration state income, so the data in the report is zero, pull the report to the bottom, digitally sign the taxpayer, or enter the taxpayer's password, if it is ** declaration, you do not need to enter the password. 4.After entering the password, check the date and zero data in the report, check that it is correct, and then click it.

After clicking submit, the small-scale VAT tax return 0 declaration will be successfully declared.

Legal basis: Article 166 of the Company Law of the People's Republic of China When a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders. The after-tax profits remaining after the company makes up for the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; The shares of the company are distributed according to the proportion of shares held by shareholders, except for the provisions of the articles of association of shares that are not distributed according to the proportion of shareholdings.

If the shareholders' meeting, the general meeting of shareholders or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for the losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company. Shares of the Company held by the Company shall not be subject to distribution of profits.

Zero declaration is zero income. That is, the operating income of the declaration form is zero, but other costs still need to fill in the corresponding figures, and it is understandable that the unit has no income, but as long as the unit exists, there will be total expenditures. Therefore, the income in the main form of the declaration form is filled in in zero, and the rest is filled in according to the actual accounting data.

The statutory deduction item of enterprise income tax is the item by which the taxable income of enterprise income tax is determined. According to the enterprise income tax regulations, the determination of the taxable income of an enterprise is the total income of the enterprise minus the amount of costs, expenses, losses and allowable deductions. Costs are the direct expenses and indirect expenses incurred by taxpayers for the production, operation of goods and provision of services.

Zero declaration of corporate income tax, fill in according to the number of your year-end income statement, no is 0, the balance sheet still has to have Oh, after the establishment of the company there are still numbers, such as registered capital and other receivables will be related to the number, can not be 0If there are no employees in the number of employees, write 1 legal person. Other blank spaces are no, no, no.

Summary. Good afternoon, dear and happy to answer for you.

Here are the answers to your questions.

Hope it helps you and I wish you a great day.

1. If the taxpayer's current tax payable is zero or less than zero, the taxpayer shall fill in the tax return form to the competent tax authority and handle the tax declaration.

The zero declaration of enterprise income tax is mainly for the amount of income tax payable by taxpayers.

2. Whether the tax payable is positive or zero or negative, it is only in terms of its calculation results, and it does not represent the formation process of the tax payable.

3. The declaration form should be filled in according to the actual situation, and if there is no income and expenses, it will be explained that the loss and profit are negative. The taxable income is zero and the income tax payable is zero.

How to report corporate income tax for zero-declaration enterprises.

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Good afternoon, <> dear dear I am glad to answer for you, and the following is the answer to your question: I hope it will be helpful to you I wish you a happy life 1. If the taxpayer's current tax payable is zero or below, he should fill in the tax return form to the competent tax authority and handle the tax declaration. The zero declaration of enterprise income tax is mainly for the amount of income tax payable by taxpayers. 2. Whether the tax payable is positive or zero or negative, it is only in terms of its calculation results, and it does not represent the formation process of the tax payable.

3. The declaration form should be filled in according to the actual situation, and if there is no income and expenses, it will be explained that the loss and profit are negative. The taxable income is zero and the income tax payable is zero.

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Enterprise income tax can be zero declaration, enterprise income tax generally has two ways to collect, one way is to verify the collection, in this case, it is generally assessed and levied according to the proportion of enterprise income, and if the enterprise does not obtain income in the current period, it can be zero declaration. If the enterprise is audited, in this case, the enterprise is levied according to the profit, and the profit will generally not be exactly 0. Therefore, in this case, the probability of zero declaration is relatively small.

The precautions for zero declaration of enterprises are as follows:

1. Tax-exempt income can not be declared zero, and in accordance with the regulations, the tax payable for the VAT reduction and exemption filing is zero, but it should also be truthfully declared to the tax authorities;

2. Enjoy the preferential policy of VAT exemption for small and micro enterprises, and the VAT of the current month is within the scope of reduction and exemption, and no zero declaration can be made, but should be truthfully declared;

3. If there is no income in the current period but there is input, zero declaration cannot be made. If it is a general taxpayer, the input certification is done in the same month. It is also necessary to declare truthfully, otherwise it may not be deducted due to the overdue deduction of undeducted input tax, resulting in losses for the company;

4. The company has suffered long-term losses, and the enterprise income tax cannot be declared zero. Because the losses of the business can be made up in 5 years. If you simply make a zero declaration, it will lead to the inability to make up for the loss and cause income tax losses to the company.

Legal basisArticle 1 of the Enterprise Income Tax Law of the People's Republic of China.

Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.