Entrepreneurs often ask a question - our company has been operating, but has been zero filings, does it matter? Zero declaration is a misconception among many people. Let's find out today!
< br > < / p > < p > 0 declare what? < / p > < p > 0 declare no taxable income refers to the enterprise tax return period, value added tax, enterprise income tax of the current period, such as the actual data is 0, can be 0 declare.
Under what circumstances can zero declaration be made?
Small-scale VAT taxpayers whose current income is 0 May declare zero; General VAT taxpayers who have no output tax and no input tax for the current period may declare zero. Corporate income tax payers do not operate in the current period, and their income and costs are 0.
What is long-term zero declaration?
Under normal circumstances, the tax authorities determine that more than half a year is a long-term term. Of course, the specific time limit shall be determined by the tax authorities of the provinces and municipalities.
What are the consequences of illegal zero declaration?
If there is no tax payable in the current period and no tax return, it is a false tax return and shall bear adverse consequences;If there is no tax payable in the current period, it belongs to tax evasion. The competent tax authorities will impose tax administrative penalties in accordance with the relevant provisions of the current Law on the Administration of Collection;
VAT General taxpayers have no income and no tax payable in the current period, but have input tax. If no declaration is made, the input tax cannot be declared for deduction.
Illegal zero filing can also lower your credit level. In accordance with Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection, where a withholding agent fabricates a false basis for tax calculation, the tax authorities shall order the withholding agent to make corrections within a time limit and impose a fine of not more than 50,000 yuan.
According to the provisions of the State Administration of Taxation on the revision of Article 12 of the Measures for Announcing Information of Major Illegal Tax Cases (Trial) (State Administration of Taxation No. 24, 2016), in addition to being judged as grade D, the taxpayers published in these Measures shall: (1) Where a taxpayer or its legal representative fails to settle the tax payable, the fine for overdue payment or provide a guarantee for payment of tax, the tax authorities may notify the Exit and Entry Administration authorities to restrict exit in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
< /p>(2) The tax authorities shall provide information about the parties to the relevant departments participating in the joint punishment, and the relevant departments shall take joint punishment and management measures against the parties according to law.
