Can a company be registered with zero declaration?

Zero declaration is possible. As long as there is no invoice, you can zero declaration, and if there is business, you should still report to the tax department. 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.

However, generally speaking, if there is no taxable income (sales) and no tax payable during the period to which the tax return belongs (e.g., the period to which the November declaration belongs is October), there is no tax payable, which is called zero declaration. It should be noted that zero declaration for three consecutive months is an abnormal declaration and will be included in the key focus objects. In order to avoid this, it is still advisable to file a tax return.

Article 5 of the Company Law of the People's Republic of China Company Obligations and Protection of Rights and Interests The company engaged in business activities must comply with laws and administrative regulations, abide by social morality and business ethics, be honest and trustworthy, accept the supervision of the public and assume social responsibility. The legitimate rights and interests of the company are protected by law and are not infringed.

The answer is yes, the tax law does not clearly stipulate that there is no clear provision for the zero declaration of small-scale taxpayers. The tax law only stipulates that the declaration must be made correctly on time, as long as it is in fact zero, and there is no time limit in itself. However, for general taxpayers, the tax law clearly stipulates that newly established enterprises can file tax returns for up to 6 months.

After the company is registered, it is necessary to register for tax purposes, and the tax return is filed before the 15th of the following month. A newly established company needs to file a normal tax return even if it has no business dealings. If you don't file your tax return, there will be a penalty for overdue taxes.

After the company's business license is processed, it needs to file a tax return before the 15th of the next month. A newly established company needs to file a normal tax declaration even if it has no business dealings for the time being, otherwise there will be a penalty for late filing, and the company will be listed as an exception if it does not file tax returns for a long time. If the company is blacklisted, it will have a great impact on the company's shareholders and legal person.

1.If you do not cancel or inspect the year, you will eventually have your business license revoked by the industrial and commercial department. Article 10 of the measures for the annual inspection of enterprises does not accept the annual inspection in accordance with the regulations, the enterprise registration authority shall order it to accept the annual inspection within a time limit.

if it belongs to the company, it shall be fined between 10,000 yuan and 100,000 yuan. Those who belong to branches, non-corporate enterprise legal persons and their branches, foreign (regional) enterprises engaged in business activities in China, and other business units shall be fined not more than 30,000 yuan. If it belongs to a partnership, a sole proprietorship and its branches, a fine of less than 3,000 yuan shall be imposed.

If the enterprise fails to accept the annual inspection within the time limit ordered, it shall be announced by the enterprise registration authority. If the annual inspection is not accepted within 60 days from the date of issuance of the announcement, the business license shall be revoked in accordance with the law.

2.Impact: Provisions on the Administration of the Registration of the Legal Representative of an Enterprise Legal Person Article 4 In any of the following circumstances, a person shall not serve as the legal representative of an enterprise, and the enterprise registration authority shall not approve the registration:

Serving as the legal representative of an enterprise whose business license has been revoked due to violations of the law, and who bears personal responsibility for the enterprise's illegal acts, and has not yet exceeded three years from the date on which the enterprise's business license was revoked.

1. Enterprises that have zero tax returns for a long time will be fined, and serious ones will be audited. First of all, the tax authorities will include the taxpayer in the scope of key monitoring, and then conduct relevant tax assessment, if the assessment is found to conceal income, false invoicing and other behaviors, then the tax and late payment penalty will be paid.

2. If the enterprise has zero tax filing for a long time, it may be included in the tax as a fugitive household, and if the inclusion of the fugitive household is very serious, it will be included in the major blacklist of dishonesty.

In addition, it will be announced to the public that taxpayers who will be assessed as D-level taxpayers, and those who are rated as D-level taxpayers will have to bear all the consequences of D-level taxpayers.

3. If the enterprise has not reported the starvation tax for a long time and the taxpayer holds the invoice, the invoice will be reduced by the tax downgrade, and the taxpayer must regularly go to the tax authorities to verify the invoice.

4. If the enterprise has not filed tax returns for a long time, the tax bureau will use the cost company to verify the taxpayer's income when the tax authorities verify it.

5.Why is there zero declaration?

The reasons are as follows: Situation 1: After the reform of industrial and commercial registration, the market entity has applied for a business license, but due to various reasons such as failure to obtain the approval of the relevant departments or uncertainty about what kind of business behavior to engage in, the number of cases of business activities that have not occurred for a long time has increased, resulting in zero declaration.

Notice of the State Administration of Taxation on Issues Concerning the Convergence of Several Tax Matters of Enterprise Income Tax (Guo Shui Han 2009 No. 98) on the treatment of opening (preparation) expenses: If the opening (preparation) expenses are not clearly listed as long-term amortized expenses in the new tax law, enterprises can make a one-time deduction in the year on which they start operation, or they can be treated in accordance with the provisions of the new tax law on the treatment of long-term amortized expenses, but once selected, they cannot be changed. The unamortized start-up expenses of an enterprise in the years before the implementation of the new tax law can also be treated in accordance with the above provisions.

In accordance with the provisions of the Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo Shui Han 2010 No. 79), the year in which the enterprise begins production and operation is the year in which the profit and loss of the enterprise begins, and the preparatory expenses incurred during the preparatory activities before the enterprise engages in production and operation shall not be calculated as a current loss, and shall be implemented in accordance with the notice of the State Administration of Taxation on the connection of several tax matters of enterprise income tax (Guo Shui Han 2009 No. 98).

Announcement of the State Administration of Taxation on Several Issues Concerning the Tax Treatment of Taxable Income of Enterprise Income Tax (Announcement No. 15 of 2012 of the State Administration of Taxation) on the pre-tax deduction of business entertainment expenses and other expenses during the preparation period: during the preparation period, the business entertainment expenses incurred by the enterprise in connection with the preparatory activities can be included in the enterprise preparation expenses according to 60% of the actual amount incurred, and deducted before tax in accordance with the relevant regulations; The advertising expenses and business promotion expenses incurred can be included in the enterprise preparation expenses according to the actual amount incurred, and deducted before tax in accordance with the relevant provisions (Article 9 of Guo Shui Han 2009 No. 98). Therefore, taxpayers must file in accordance with relevant regulations.

Scenario 3: The total income of "costs and expenses", in order to avoid trouble, taxpayers feel that they are all losses anyway, and even if they have income, they make zero declarations in violation of regulations.

Scenario 4: There is income in the current period, but in order to evade taxes, the suspected false zero declaration is made.

Normal for enterprises, after the registered company receives the business license, it is necessary to start bookkeeping and tax declaration, but generally the new company has no business or is still in a state of loss, so the early stage after the new registration of the company can apply for zero tax return, and for how long can zero tax return, in fact, there is no mandatory provision, and the company has always generated profits to start the policy tax declaration. However, if the company has not been in business, can it always file zero tax returns?

In fact, if it is not found by the tax bureau, it may be no problem to have zero tax returns, but the problem is that if there is no tax declaration for a long time, it will cause the tax bureau to audit, so if the enterprise has been zero tax return for more than three months, it is very likely to be inspected by the tax bureau, and then it will be included in the key monitoring objects. In other words, enterprises cannot file zero tax returns for a long time, and it will also bring serious consequences to enterprises that have zero tax returns for a long time.

1. Enterprises that have zero tax returns for a long time will be fined, and serious ones will be audited. First of all, the tax authorities will include the taxpayer in the key monitoring scope, and then conduct the relevant tax assessment, if the assessment is found to conceal income, false invoicing and other behaviors, then the tax and late payment fees will be paid.

Second, if the enterprise has zero tax declaration for a long time, it may be included in the tax as a fugitive household, and the inclusion of the fugitive household is very serious, and it will be included in the major dishonesty blacklist and announced to the public, and it will also be assessed as a D-level taxpayer, and it will be rated as a D-level taxpayer, and it will have to bear all the consequences of D-level taxpayers!

3. If the enterprise has zero tax declaration for a long time, and the taxpayer holds the invoice, the invoice will be reduced by the tax downgrade, and the taxpayer will also be required to regularly go to the tax authorities for invoice verification.

4. If the enterprise has not filed tax returns for a long time, the tax bureau will use the cost company to verify the taxpayer's income when the tax authorities verify it.

No, now you can't keep zero declarations, and you will be fined.

After registering a company, what are the circumstances under which zero tax filing cannot be made? Today, MANDE Enterprise Service will introduce it to you.

1. Enterprises that do not need to pay taxes cannot file zero tax returns.

What are the preferential tax policies for small-scale taxpayers?

That is, quarterly sales of less than 90,000 yuan, and monthly sales of less than 30,000 yuan are exempt from VAT.

However, exemption from VAT does not mean that there is no need to declare, however, even if it is exempted, it is not possible to directly file zero tax returns.

2. Tax-exempt enterprises cannot make zero declarations.

Many small-scale taxpayers have applied for tax exemption policies. Don't think that tax exemption is enough to apply for zero tax return.

Tax-exempt enterprises can only follow the tax-exempt process, and do not declare zero tax returns!

3. The prepaid tax cannot also be zero-filed.

What is called prepayment, that is, before the time of declaration, the tax has been paid first. However, even if you have already paid it, you will not be able to file a zero tax return when it is time to file a tax return. It is still necessary to follow the normal procedures for filing a declaration of Shikai.

Fourth, the company loses money, and it cannot file zero tax returns.

Can a company file zero tax returns if it loses money? In fact, this is a misunderstanding of many companies. Even if the company loses money, it cannot file zero tax returns. Why?

Because if the enterprise loses money, it can be carried forward to five tax years to make up for it, if you file zero tax returns at this time, you will not be able to enjoy the annual loss to make up, and it is completely unsatisfactory to extend the loss to the following annual deduction.

In addition to long-term non-operating enterprises, new enterprises, seasonal production and processing enterprises, and enterprises that need to be cancelled before they can apply for zero tax declaration, the above situations can never apply for zero declaration, otherwise, they need to bear fines, abnormal operations, and other risks.

5. If the company has never issued an invoice in the course of operation, it cannot file a tax return.

Many people think that they can file zero tax returns without invoices, but in fact, even if they do not issue invoices, they must also make a truthful declaration, otherwise, they will be found by the tax bureau, not only to pay back taxes, but also to have late fees and fines waiting for you. For more information, please click here: Qingdao Company Registration, Shanghai Company Registration, Shenyang Company Registration.

How much does it cost to register a company? Find MIND Enterprise Service rest assured, the company agency is safe and efficient, the tax consultant is professional, and the MAN Enterprise Service one-stop service expert.

Legal Analysis: It is not possible to file zero tax returns for a long time. Zero declarations for six months in a row or one year are abnormal declarations and will be included in the key focus areas; The consequences of long-term zero declaration are even more serious, and the tax authorities will include the taxpayers of imitation lines into the key monitoring scope and conduct assessments, and if they are found to have concealed income, false development, invoices and other behaviors during the assessment process, they will be punished to a certain extent.

Legal basis: Constitutional Law of the People's Republic of China Article 56 Citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law.