Can a company s business license be declared for zero tax

According to this regulation, zero declaration cannot exceed 6 months.

1. There is no clear provision in the tax law for small-scale taxpayers to declare zero. The tax law only stipulates that there is no time limit for filing correctly on time, as long as it is in fact zero. For general taxpayers, the tax law clearly stipulates that newly established enterprises can file tax returns for up to 6 months.

2. It is necessary to look at the local tax bureau's own regulations, which are not stipulated in the Income Tax Law and the Provisional Regulations on Value Added Tax. Look at the actual situation, if there is no business, then zero declaration. There is no clear provision in the tax law.

At present, the tax authorities are responsible for zero declarations for many consecutive months. Some require taxpayers to self-examine and explain the situation.

3. There is no specific time limit, no income can only be reported zero, it used to be a year of zero declaration, and at the end of the year, you need to fill out a table to explain something, but some national taxes are always zero declaration to be assessed and levied according to the cost and expense.

OK. In accordance with the industrial and commercial registration regulations, if the company does not carry out business activities within the specified period (within half a year or more than half a year after the approval of industry and commerce), it can apply to the tax department for zero tax return, and the tax department will approve the zero tax declaration application after review.

Declare truthfully, if there is indeed no turnover, of course, zero tax return. Individual tax bureaus are afraid that enterprises will be identified by the system as abnormal tax payers for several months in a row, so they should be screened out, evaluated, and inspected, and may not let them report zero, which is also good for you.

In reality, some industries with strong seasonality may also have no business, no business activities, and no income for several months in a row.

Therefore, zero tax filing itself is not illegal, and enterprises can declare according to the actual situation.

But zero tax returns for several months in a row may attract the attention of the tax office. It may not be necessary to visit your company to audit the accounts on the spot, but it is possible to learn from the company.

Monthly turnover as low as 20,000 yuan can be tax-free.

The newly established company has a business license, but there is no tax registration should not need zero declaration, you need to go to the tax bureau to do information filing, and then you can declare.

Now after the establishment of industry and commerce, the tax authorities have synchronized the information, and there is no tax registration certificate after the integration of the five certificates, and the tax registration you mentioned is also a concept in the past. If you have not logged in to the electronic tax bureau and the tax type has been verified, you do not need to declare 0.

There will be no problem with the annual report of the first industry and commerce every year. If not, you can find an intermediary or run a political deal.

There is no need to declare without tax registration, declaration refers to the tax declaration after tax registration, and the industrial and commercial annual report is the industrial and commercial annual report of the previous year before June each year.

If the company is established without tax registration, it does not need to file accounts and tax returns, but it needs to be registered within 6 months. The Industrial and Commercial Bureau has clearly stipulated that enterprises that do not do tax registration for 6 months will be included in the abnormal account.

Legal analysis: There are two ways to file a tax return, go to the tax office or file online.

A newly established company that has no business and no income can apply for zero tax return. But you must not fail to file your taxes.

First enter the tax bureau network, and then check which items need to be reported this month, and then fill in a report as required, because it is a zero tax return, so the rest of the content, all fill in zero, and then submit the statement to the national tax and local tax on the completion of the tax declaration.

Legal basis: Article 17 of the Law on the Administration of Tax Collection, Filial Piety and Prosperity Article 17 Taxpayers engaged in production and business operation shall, in accordance with the relevant provisions of the state, open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates, and report all their account numbers to the tax authorities. Banks and other financial institutions shall register the number of the tax registration certificate in the account of the taxpayer engaged in production and business operation, and the account number of the taxpayer engaged in production and business operation in the tax registration certificate.

When the taxation authorities inquire about the opening of accounts by taxpayers engaged in production and business operations in accordance with the law, the relevant banks and other financial institutions shall provide assistance.

Legal analysis: If you have registered a company but have not yet operated, because there is no financial transaction, there will be no tax, and you do not need to pay tax but you need to file tax according to zero declaration. After registering the company, you need to file your taxes on time

As for how old it is, Zheng Xuna depends on the company's business situation.

Legal basis: Enterprise Income Tax Law of the People's Republic of China Article 1 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 pay enterprise income tax in accordance with the provisions of this Law.

The company can't continue to operate, is it better to have zero declaration? Or is it better to log out? Generally speaking, the company can not continue to operate, there are mainly zero declaration, transfer and cancellation of three ways to deal with, the following will tell you about the pros and cons of zero declaration First, it is more suitable for enterprises that cannot operate temporarily If the company is only temporarily unstable, or just temporarily do not have the energy to manage the company, you can zero declaration to raise the company to return to the troubled brother, and you don't have to re-register if you want to continue to operate in the later period Temporarily raising a company is more cost-effective than continuing to start a business and re-registering the company in the future. And the more years the company has been established, the more useful it will be Second, when enterprises choose zero declaration, there are two points that must be paid attention to!

1. The address can not be abnormal 2. Declare taxes on time, report on time, and don't let the Industrial and Commercial Taxation Bureau target the enterprise for zero declaration, which is no stranger to everyone. But do you have zero income and zero declaration? Is no tax payable and zero filing the same thing?

You must know that long-term zero declaration is an abnormal declaration, not only to be included in the key monitoring objects, but also to have tax risks Remember, not all situations can be zero declaration, here, we have summarized the common 6 zero declaration errors of enterprises Third, the consequences of long-term zero declaration 1, will be included in the key monitoring list by the tax authorities, and will even be verified by the tax authorities 2, there is income and tax payable but zero declaration, which is tax evasion! According to Article 64 of the "Tax Collection and Administration Law", it is not a problem to punish you with 50,000 yuan! And you'll have to correct your filing data, pay back taxes and late fees!

3. For abnormal reasons, if the VAT dust in an evaluation year has been declared for 3 consecutive months or for a total of 6 months, it cannot be rated as an A-level taxpayer. Those who provide false declaration materials to enjoy preferential tax policies will be judged as D-level taxpayers! 4. Taxpayers who have zero declaration for a long time and hold invoices will not only reduce the amount of invoices, but also be required to go to the tax authorities to verify the use of invoices 5. Long-term zero declaration for more than 6 months may be included in the "abnormal household" and may even be revoked business license.

Legal analysis: There are two ways to file a tax return, go to the tax office or file online.

A newly formed company that has no business and no income can apply for zero tax return. But you must not fail to file your taxes.

First enter the tax bureau network, and then check which items need to be reported this month, and then fill in a report as required to generate a statement, because it is a zero tax return, so the rest of the content, fill in zero, and then submit the statement to the national tax and local tax to complete the tax declaration.

Legal basis: Article 17 of the Law on the Administration of Tax Collection and Collection Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the State, open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates, and report all their account numbers to the tax authorities. Banks and other financial institutions shall register the number of the tax registration certificate in the account of the taxpayer engaged in production and business operation, and the account number of the taxpayer engaged in production and business operation in the tax registration certificate.

When the taxation authorities inquire about the opening of accounts by taxpayers engaged in disorderly production and business operations in accordance with the law, the relevant banks and other financial institutions shall provide assistance.

Does a newly established company have a business license, but does it need to file zero without tax registration? No tax registration is also required to file zero. Regardless of whether there is a business or not, whether the income is obtained, you need to file a tax return, no operation, zero declaration is enough, otherwise it will form an overdue declaration, which will affect the credit of the enterprise.

According to the provisions of China's "Measures for the Administration of Tax Registration", enterprises, branches set up by enterprises in other places, places engaged in production and business, individual industrial and commercial households, and public institutions engaged in production and chain sales are required to declare and handle tax registration with the tax authorities in the place where they produce and operate in accordance with the law. If a Narui person engaged in production and operation receives an industrial and commercial business license, he or she shall apply for tax registration within 30 days from the date of receiving the industrial and commercial business license. If the taxpayer fails to file for tax registration within the prescribed time limit, then the tax authorities will make corrections within 3 days from the date of discovery that you have omitted to report, and the tax authorities will impose a fine of less than 2,000 yuan according to the specific circumstances, and if the circumstances are serious, you may face a fine of not less than 2,000 yuan but not more than 10,000 yuan.

If the enterprise fails to make a supplementary report and change the balance within the time limit, it will be subject to the risk of revocation of the business license. x0005 According to Article 42 of the Measures for the Administration of Tax Registration, if a taxpayer fails to declare for tax registration, change or cancellation of registration within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within 3 days from the date of discovery, and impose penalties in accordance with the provisions of Paragraph 1 of Article 60 of the Tax Administration Law. If a taxpayer fails to register for tax purposes, the tax authorities shall order the taxpayer to make corrections within 3 days from the date of discovery; If the correction is not made within the time limit, it shall be punished in accordance with the provisions of paragraphs 1 and 2 of Article 60 of the Tax Administration Law.

According to Article 60 of the Tax Administration Law, if a taxpayer commits any of the following acts, the tax authorities shall order him to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB is to be imposed: (1) Failing to declare and handle tax registration, alteration or cancellation of registration within the prescribed time limit; (2) Failing to set up or keep account books or keep accounting vouchers and relevant materials in accordance with regulations; (3) Failing to submit the financial and accounting system or financial and accounting treatment measures and accounting software to the tax authorities for future reference in accordance with regulations; (4) Failing to report all its banks to the tax authorities in accordance with regulations; x0005 (5) Failure to install or use tax control devices in accordance with regulations, or damage or unauthorized alteration of tax control devices. If the taxpayer fails to go through the tax registration, the tax authorities shall order it to make corrections within a time limit; If the correction is not made within the time limit, the business license shall be revoked by the administrative authority for industry and commerce upon the request of the tax authorities.

Taxpayers who fail to use tax registration certificates in accordance with regulations, or lend, alter, damage, buy or sell or forge tax registration certificates shall be fined not less than 2,000 yuan but not more than 10,000 yuan; where the circumstances are serious, a fine of between 10,000 and 50,000 RMB is to be given. Does that make sense?

After registering the company, there is no substantial reform, and there is no business that does not need to pay tax. If an enterprise does not have relevant taxable income and taxable behaviors, it does not need to pay tax, but even if it does not need to pay tax, it needs to file a tax return. In accordance with the provisions of the national taxation laws, administrative regulations and rules, taxpayers and withholding agents who have completed tax registration with the tax authorities shall go through the zero declaration procedures with the tax authorities and indicate that there are no taxable matters in the current period.

It should also be noted that if there is no declaration for three consecutive months, it will be included in the abnormal declaration, which may become the focus of the national tax system. There are roughly three possible outcomes: 1. Require a report to explain the situation; 2. Order rectification; 3. Cancel the company's nuclear loss.

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.