The term "zero declaration" should be familiar to enterprises. Generally, after obtaining a business license, enterprises need to gradually carry out accounting and tax declaration. But what is less known is that new enterprises make zero declarations, in most cases because there is no business process or in a state of loss in the early stage.
What is Zero Declaration?
Zero declaration means that there is no taxable income during the period to which the enterprise tax declaration belongs, and no taxable income can be declared.
In the background, a boss once asked the newly opened company that had no business, could it always be zero declaration?
The answer is no.
First of all, let's understand the circumstances under which zero declaration can be made:
1.Zero VAT declaration: the taxable income of small-scale taxpayers is 0, and general taxpayers have no output tax and no input tax in the current period;
2.Zero declaration of enterprise income tax: the taxpayer is not operating in the current period, and the cost of income is basically 0;
3.Zero declaration of other taxes: when the tax basis is 0.
Simply put, it is within the period to which the tax return belongsWhen revenue, costs and expenses are all zero, the enterprise can zero declaration.
According to the relevant provisions of the Tax Administration Law and the Tax Law, taxpayers must truthfully fill in the tax return and make truthful declarations.
For example, Boss Lin's enterprise is a small-scale taxpayer with a monthly income of no more than 2,000 yuan, and it does not exceed the exemption amount when making the declaration, and does not need to pay taxes at present. Although Ms. Sun's income is small and she can enjoy the preferential policy of VAT exemption for small and micro enterprises, she should also declare and fill in the income truthfully.
What are the risks of long-term zero filing?
The reasons for zero declaration: First, the enterprise is in the preparation period, the documents are incomplete, and there is no business behavior for a long time;Second, for the sake of convenience, taxpayers will make zero declarations for the situation that there is no tax (for example: the profit obtained by the enterprise is negative);The third is to make false zero declarations for tax evasion.
In all three casesOnly the first case is a normal declaration, both of which are tax-related risks. If an enterprise has no income for a long time in the case of receiving invoices, it will be more risky, and it is likely to involve "running away from households", false invoices, concealment of income, etc., and will be included in the key monitoring objects by the tax department.
In addition, taxpayers who have not filed for a long time may be restricted in the use of invoices in the future, reducing the quantity and limit. If there is a risk after verification by the tax authorities, the enterprise may also be required to declare the enterprise income tax by means of verification and collection.
Does zero declaration affect corporate credit?
In recent years, the tax authorities have paid more and more attention to the tax credit rating, such as the tax credit rating A and B, and the procedure for the certification of special VAT invoices can be cancelled, so as to facilitate tax processing. On the other hand, if it is rated D, it will make it difficult for the company. But if the enterprise is within an evaluation year,Due to abnormal reasons, if the VAT has been declared for 3 consecutive months or 6 months in total, it cannot be rated as Class A
In addition, if the income is concealed and falsely declared, the tax authorities may require the tax to pay the current tax and late payment penalty, and impose a fine on the person in accordance with the regulations, and transfer the case to the inspection department if the circumstances are serious. If a taxpayer or withholding agent fabricates a false basis for tax calculation, the tax authorities may order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan.
So how long can zero declaration be for the company
As for how long an enterprise can make zero declaration, in general, there is no clear regulation of the system.
But the problem is that if there is zero declaration for a long time, it will attract the attention of the tax bureau ifMore than 6 monthsEnterprises that have not been able to file zero tax returns are likely to be subject to tax inspections and then included in the key monitoring objects.
In other words, enterprises cannot declare zero for a long time, which will bring serious consequences to enterprises.
What are the misunderstandings of zero declaration?
Small-scale taxpayers can enjoy the tax exemption policy before the end of the year, and this company has a 30,000 open bill within this month, is it possible to make zero declaration when filing taxes?
No. Tax exemption does not mean zero declaration, the correct way should be to do tax-free income and fill in the corresponding columns.
The company has just been established, and there is no sales business, but the company has bought office equipment, obtained several input tickets, and has been certified
No. Although there is no business occurring, but there is input, the correct way is to fill in the input tax, sales to fill in the zero, the retained tax is retained for the next deduction, if the zero declaration is made, it will cause the input tax that has not been deducted is overdue, and it cannot be deducted, resulting in unnecessary losses.
This year's business is really not good, the company has been losing money since this year, is it possible to make zero declarations in this situation?
No. 。The company's losses can be made up for by the profits of the last five years, and if the company that has made a loss has made zero declarations, the profits in the later period cannot be used to make up for the losses, thereby reducing the company's tax payment.
Tax exemption, no tax payable and zero declaration, although the final result is zero tax payable, but the difference is very large, and taxpayers should correctly declare zero. Zero declaration of violations will cause loss of corporate profits, and will affect corporate credit and increase tax risks.
It should be noted that zero declaration is not a treasure chest, and the bosses must declare legally and compliantly and pay taxes in a timely manner!
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