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Under what circumstances can a self-employed person "declare zero"?

The zero declaration required by the tax bureau is that the current data and previous data of the enterprise tax declaration are both .

generally, it only exists in enterprises that are not operating, or enterprises that are preparing to cancel liquidation.

to put it simply, tax returns can only be declared at zero if both income and cost are zero during the tax return period.

Therefore, the tax bureau hasn't called you for the enterprise that has made zero declaration for a long time in order to save trouble.

1. Myth 1: You don't need to declare if you declare zero.

You can't just fill in a "" to declare zero, let alone not declare it.

Self-employed individuals with less income can enjoy the preferential policy of exempting small and micro enterprises from value-added tax, but they should also declare and truthfully fill in their income.

2. Misunderstanding 2: Long-term zero declaration has no tax-related risk

1. Failure to pay personal income tax. Always zero declaration, the company must have someone, at least a legal representative, has the salary tax been paid as required?

2. Use or restriction of invoices. After receiving the invoice, there is no income for a long time, so the use of the invoice is restricted and the quantity and limit are reduced. Serious points may involve "running away from households", falsely issuing invoices, concealing income and other illegal situations.

3. If the income and tax payable in the current period are not declared, it is tax evasion, and a fine of less than 5, yuan will be imposed, and the tax and late fees will be paid back. If the circumstances are serious, it will be transferred to the inspection!

3. Misunderstanding 3: No impact on enterprise credit

1. Abnormal reasons If the value-added tax or business tax has been declared zero or negative for three consecutive months or accumulated for six months in an evaluation year, the tax credit rating will not be rated as A;

2. If you provide false declaration materials to enjoy tax benefits, then the tax credit rating will be directly judged as D;

3. If there are business activities that are concealed but not reported, it is a false tax basis, and it is likely to be identified as an "abnormal household"!

in principle, the tax bureau will find that the tax payment is abnormal if the long-term zero declaration exceeds three months or at most six months.

if you don't run the industrial and commercial bureau for six months, you will revoke your business license!