What are the benefits of zero declaration? Under what circumstances can zero declaration be made? Today I will give you a correct understanding of zero declaration! 01Why zero declaration? How to judge whether an enterprise can make zero declaration? Most newly established compan

What are the benefits of zero declaration? Under what circumstances can zero declaration be made? Today I will give you a correct understanding of zero declaration !

0

Why should I declare zero?

How to judge whether an enterprise can declare zero?

Most newly established companies cannot start making profits directly. They need to slowly accumulate customer resources before they can slowly get on the right track.

But as long as the company is successfully registered , it must pay taxes every month in accordance with national regulations.

Isn’t it a bit unreasonable to have to pay taxes despite having no income? At this time, zero declaration appeared.

Simply put, a company with no sales has no taxable income , so it does not need to pay taxes. This situation is called a zero declaration .

So, how can you know whether your company can make a zero declaration? Are there any criteria for judging this? The latest regulations of the tax bureau are as follows:

The criteria for judging whether an enterprise can make a zero declaration! The tax bureau stipulates this:

In layman’s terms, it means:

During the period of the tax return, the income, costs and expenses are all 0, and the enterprise can declare zero.

0

Five major misunderstandings about zero declaration

Myth 1: Make a zero declaration without paying taxes in the current period

The company is a small-scale taxpayer of value-added tax, and the sales revenue for the month can enjoy the preferential policy of tax exemption for small and micro enterprisesVATCan I ask? Zero declaration?

Answer: cannot . According to relevant regulations, while enjoying the preferential national tax policies, enterprises should make truthful declarations to the tax authorities. The correct way to declare is to truthfully fill in the tax exemption amount in the corresponding column in the declaration form.

Misunderstanding 2: Make a zero declaration if there is no income in the current period

The company is a newly opened enterprise and has no income, but it has generated VAT input and has undergone certification processing. Can I make a zero declaration?

Answer: Not . Although the newly established enterprise has no income in that month, there is input tax. If a zero declaration is made, the input tax may not be deducted due to the failure to deduct the input tax overdue deduction. The correct way to handle it is to fill in "0" in the corresponding sales volume in the declaration form and fill in the certified input tax amount of the current period into the declaration form to generate , the remaining tax credit at the end of the period, , which will continue to be deducted in the next period.

Misunderstanding 3: A company has suffered long-term losses and has zero corporate income tax return.

A company has suffered long-term losses and has no corporate income tax payable. Can it be zero-declared?

answer: cannot be . The losses of an enterprise can be carried forward to the next five tax years to make up for it. If a "zero declaration" is made, the losses of previous years cannot be made up, which will cause losses to the enterprise.

Misunderstanding 4: Zero declaration of tax-free income

A vegetable wholesale company is a small-scale taxpayer. It has completed the VAT tax reduction and exemption filing in accordance with relevant regulations. This quarter’s sales have not exceeded the relevant quota, and all of them meet the tax exemption conditions. Can they declare zero taxes? ?

answer: cannot be . The amount of tax payable that has been registered for VAT reduction and exemption in accordance with the regulations is zero, but it should also be reported truthfully to the tax authorities. The correct way to declare is to fill in the current tax-free income in the "other tax-free sales" of the return form.

Misunderstanding 5: Taxes have been prepaid and zero declaration is made.

A company in the construction industry not only provides construction services but also sells some construction materials. The company is a small-scale taxpayer of value-added tax, and the tax-exclusive income obtained from the construction services provided in the quarter is It has not exceeded the amount and a special VAT invoice has been issued and the relevant taxes have been paid. Is it possible to make a zero declaration?

Answer: cannot be . Although the company has issued invoices and paid taxes, it still cannot simply make a zero declaration. The correct method is to fill in the sales revenue in the specified column in the declaration form, and the online declaration system will automatically generate the tax paid by the enterprise to offset it.

0

The company has been "zero declaration"

Doesn't it mean that it doesn't have to pay taxes?

The zero declaration required by the tax bureau needs to meet specific circumstances. A common understanding is: During the tax declaration period, the income, costs and expenses are all 0, and the enterprise can make a zero declaration!

If a company keeps making “zero declarations”, does it mean that it doesn’t need to pay taxes?

The answer is definitely no. Just imagine, if you run a company, even if there is no business, you must have basic expenses, such as employee wages, office rent, water, electricity, and communication fees. How is it possible to have zero declaration for a long time? Moreover, the consequences of doing so are really serious!

Do you want to know the consequences of long-term zero declaration?

0

The consequences of long-term "zero declaration"

Enterprise zero declaration is only a temporary solution, but it is not a long-term solution. If the company has no taxable income, it is recommended to carefully consider whether to continue operating. Companies that do not want to operate must be canceled in time to avoid tax risks and credit downgrade risks.

If you want to declare zero, you must keep accounts on time and fill in the tax return on time. If you often forget to declare, be careful to be listed as " abnormal user ".

05

The risk of illegal zero declaration is really not small

Five wrong operations of zero declaration

Accountants will soon conduct self-examination

Reminder:

Tax exemption, no tax payable and zero declaration, although in the end the tax payable is zero, the difference is still It is very large, and enterprises must make zero declarations correctly.

Illegal zero declarations will cause corporate profit losses, affect corporate credit, and increase tax risks. How to declare

06

easily with one click? (Take Zhejiang Taxation as an example)

1. Login method

(1) Alipay

1. Open the Alipay APP homepage and click "Citizen Center" - "Taxation" - "Zhejiang Electronic Taxation Bureau".

2. Enter the Zhejiang Provincial Electronic Taxation Bureau page, click "I" in the lower right corner of the interface, and select "Enterprise/Tax Reporting Household".

3. Select "Enterprise Tax Application", fill in the user name ( taxpayer identification number ), password, verification code, then fill in the user name (tax filer's name) in sequence, enter the tax filer's password to log in.

4. After logging in, click "One-Click Zero Declaration" on the homepage to enter the interface.

The next steps are the same as other login methods, please see "2. Operation Process".

(2) Zhejiang Taxation

. Open the “Zhejiang Taxation” APP and select “Me” → “Register Login” in the lower right corner of the interface.

2. Select "Enterprise Tax Processing", enter the taxpayer identification number and password, select the name of the tax handler, enter the password, and click to log in.

3. After logging in, click "Home" → "One-Click Zero Declaration" to enter the operation interface.

The next steps are the same as other login methods. Please check "2. Operation Process".

2. Operation process

1. Enter the "One-Click Zero Declaration" interface, read the "Disclaimer" carefully, and check whether it meets the conditions. If it matches, check "I have read" and click "OK".

2. Check the type of declaration form that requires zero declaration, click "One-click zero declaration", and wait for the declaration to be completed.

3. The words "Zero Declaration Successful" will be displayed below the declaration list, indicating that the declaration is successful.