Do I need to do accounts for 0 declaration, what does 0 declaration mean, and do I still need to do

Zero declaration is just no tax, and the usual accounting treatment is still the same, there is no income but there must be expenses, but there is no need to accrue taxes.

If there is no invoice, it means that your income statement is also zero declaration, that is, fill in 0 in the number of months column in the income statement. The cumulative number is filled in at the end of the previous month.

For the bank deposits and cash that have changed, it is recommended that you leave it alone this month, just fill in and report the balance sheet at the end of the previous month's balance sheet.

The cash or bank deposit paid this month and a small amount of related fees can be put into the next month as a voucher and remitted to the next month's account.

For the accounting treatment of some small enterprises, if the tax is declared zero in the current month, the rest is basically unchanged, and the accounts are left together in the next month.

Taxpayers and withholding agents who have completed tax registration with the tax authorities have not engaged in taxable activities in the current period shall, in accordance with the provisions of national tax laws, administrative regulations and rules, go through zero declaration procedures with the tax authorities and indicate that there are no taxable matters in the current period.

In layman's terms, if there is no taxable income (sales) and no tax payable during the period to which the tax declaration belongs (e.g., the period to which the November declaration belongs is October), it is called zero declaration.

It should be noted that zero declaration for three consecutive months is an abnormal declaration and is included in the key focus object.

Do you need it, don't you have any assets?

0 declaration means that there is no taxable income in the period to which the enterprise tax declaration belongs, and the real declaration data such as value-added tax and enterprise income tax in the current period are all 0, and it is still necessary to make accounts.

There are the following aspects to note regarding zero declaration:

1. Zero declaration does not mean that all financial statements are filled in with zero, but if there are no relevant taxes and fees to be paid in the relevant tax-related returns, there is no declaration;

2. Zero declaration is also to truthfully reflect the company's operation through the financial report, as the first bookkeeping accountant needs to find customers at the end of each month to ask for all the income tickets of the month, as well as payroll and bank account flow and receipts, these are the basis for accounting;

3. Whether it is a small-scale enterprise or an ordinary enterprise, if you want to have zero corporate income tax declaration, you must have 0 sales, inputs, income and costs in the current period.

Legal basis] Accounting Law of the People's Republic of China

Article 10 The following economic and business matters shall go through accounting formalities and carry out accounting:

1) Receipt and payment of money and valuable**;

2) The sending, receiving, adding, decreasing, and using of property;

3) the occurrence and settlement of creditor's rights and debts;

4) the increase or decrease of capital and **;

5) Calculation of income, expenditure, expenses, and costs;

6) Calculation and processing of financial results;

7) Other matters that need to go through accounting procedures and carry out accounting. The following economic and business matters shall go through accounting formalities and be accounted for: (1) Receipt and payment of money and valuables; 2) The sending, receiving, adding, decreasing, and using of property; 3) the occurrence and settlement of creditor's rights and debts; 4) the increase or decrease of capital and **; 5) Calculation of income, expenditure, expenses, and costs; 6) Calculation and processing of financial results; 7) Other matters that need to go through accounting procedures and carry out accounting.

Accounting vouchers, account books, financial accounting reports, and other accounting materials must conform to the provisions of the unified accounting system of the state.

Where electronic computers are used for accounting, their software and the accounting vouchers, account books, financial accounting reports, and other accounting materials generated by them must also conform to the provisions of the unified accounting system of the state.

No unit or individual may forge or alter accounting vouchers, accounting books, or other accounting materials, and must not provide false financial accounting reports.

As long as the tax is opened, it is necessary to declare, and there will be overdue fines if you do not declare, our company is looking for an account company to do, which is more convenient, and you can find it in Alipay, and Alipay home page search for Run Politics, mainly because there is a platform, cheap, rest assured to accelerate understanding

Zero declaration means that there is no income and no taxable behavior, but it is necessary to enter the national and local tax electronic tax bureau to declare on time during the monthly declaration period. Non-income business and expenses will still occur, so it is necessary to make an account statement.

Zero declaration refers to the situation where the tax payable is 0, or the business income is 0.

Zero declaration is based on normal accounting, of course, it needs to be done.

Legal Analysis: Not required. First of all, it needs to be clear that only when the enterprise does not obtain income, it can be 0 declaration, if there is income, but it is a case of tax reduction, it is still necessary to declare normally, so if the enterprise does not obtain income, and 0 declaration, it does not need to be accounted for, if it is tax reduction, it needs to be accounted for.

Legal basis: Article 9 of the Regulations on Individual Industrial and Commercial Households Article 9 After the registration authority examines the application materials in accordance with the law, it shall be handled in accordance with the following provisions:

1) Where the application materials are complete and conform to the statutory form, they shall be registered on the spot; If the application materials are incomplete or do not meet the statutory form requirements, the applicant shall be informed of all the contents that need to be supplemented and corrected on the spot;

2) Where it is necessary to verify the substantive content of the application materials, conduct verification in accordance with law, and make a decision on whether to register the application within 15 days from the date of acceptance of the application;

3) If it does not meet the registration requirements for individual industrial and commercial households, it shall not be registered and the applicant shall be notified in writing, explaining the reasons, and informing the applicant that he has the right to apply for administrative reconsideration and file an administrative lawsuit in accordance with the law.

If it is registered, the registration authority shall issue a business license within 10 days from the date of registration.

The state implements electronic business licenses. An electronic business license has the same legal effect as a paper business license.

Legal analysis: Zero declaration refers to no income and no taxable behavior, but it is necessary to enter the national and local tax electronic tax bureau to declare on time during the monthly declaration period.

Legal basis: Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

Article 30 The taxation authorities shall establish and improve the system for taxpayers to declare and pay taxes on their own. Taxpayers and withholding agents may file tax returns or submit tax reports for withholding and remitting, collecting and remitting taxes by mail or data messages. The data message method refers to the electronic means such as voice, electronic data interchange and network transmission determined by the tax authorities.

Article 31 Taxpayers who handle tax returns by mail shall use a uniform envelope for tax declaration and use the receipt of the postal department as the proof of declaration. The postmark date of the mailing declaration shall be the actual filing date. If a taxpayer files a tax return by electronic means, it shall keep the relevant materials in accordance with the time limit and requirements prescribed by the tax authorities, and submit them to the in-charge tax authorities in writing on a regular basis.

Article 32 Where a taxpayer has no tax payable within the tax payment period, he or she shall also file a tax return in accordance with the regulations. If a taxpayer enjoys tax reduction or exemption treatment, he or she shall file a tax declaration in accordance with the provisions during the tax reduction or exemption period.

Article 34 When filing tax returns, taxpayers shall fill in the tax return form truthfully, and submit the following relevant documents and materials accordingly according to different situations:

1) Financial and accounting statements and explanatory materials;

2) Contracts, agreements and vouchers related to tax payment;

3) Electronic tax declaration information of the tax control device;

4) Tax administration certificate and tax payment certificate for business activities in other places;

5) Relevant supporting documents issued by domestic or overseas notary institutions;

6) Other relevant documents and materials that shall be submitted by the tax authorities.

Legal analysis: no need to declare, no need to do accounts, double fixed account is the meaning of regular and fixed tax collection. Taxpayers who pay taxes regularly and in fixed amounts can apply for tax payment by means of simple declaration, simplified levy period, etc.

Legal basis

Article 36 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Collection of Taxpayers who pay Zhengdan taxes on a regular basis may apply for tax payment methods such as simple declaration, simple collection period and levy period.