大数跨境

Be careful! Risks occur with long-term zero tax declaration!

Be careful! Risks occur with long-term zero tax declaration! HACOS瀚客企服
2022-11-17
3
导读:企业能不能做长期税务零申报?

对于很多初创公司而言,在成立之初很难有盈利,需要一定的发展时间。但是公司在成功注册之后,是需要按照国家规定履行缴税义务的,一般从第二个月开始,就要开始记账报税。
For many start-ups, it is difficult to make profits at the beginning of their establishment. However, after successful registration, the company needs to fulfill its tax payment obligations in accordance with national regulations. Generally, from the second month, it should start to do bookkeeping and tax declaration.

没有盈利收入自然就不需要缴纳税款,但不代表不需要申报税务,所以这时我们可以选择“零申报”
There is no need to pay taxes if there is no profitable income, so we usually do "zero declaration" in this case.


01
什么是零申报?
What is zero declaration?
在纳税申报所属期内,没有发生应税收入(销售额),同时也没有应纳税额的情况叫零申报。
If in the tax declaration period, there is no taxable income (sales) and no taxable amount, zero declaration is available.

但,零申报不是不申报。零申报的意思是指,企业在营运的时候,本月并没有收入,没有发生应税的收入,就可以做税务零申报,免去了企业做账和缴纳税款等动作,有人就会疑问:没有收入,肯定不需要缴纳税款,为什么还要申报?做税务零申报并不是完全为了报税,而是方便国家统一管理企业,没有收入不代表不要申报。
Zero declaration is not no declaration. Zero declaration means that when the company is in operation but has no taxable income, so it can make zero tax declaration, which eliminates the procedures for the company to do accounting and pay taxes. Some people might ask: If there is no income, there is no need to pay taxes. Why do it still need to declare? Zero declaration is not entirely for paying tax, but to facilitate the unified management of enterprises by the state. No income does not mean that no declaration is required.

02
是否可以长期零申报?
Can I make zero declaration for a long time? 
一般来说,企业是不能长期零申报的,一般超过6个月零申报就会出现税务预警,引起税务局的关注,并会带来一系列风险。
Generally, if zero declarations are made for more than 6 months, tax warnings will appear, which will arouse the attention of the tax bureau.


03
长期零申报会带来什么后果?
What are the consequences of long term zero declaration? 

可能被纳入重点监控

May be bring into the key monitored object. 

纳税人应按照相关规定进行纳税评估,若在评估过程中发现其存在隐瞒收入、虛开发票等行为,可要求其补缴当期税款与滞纳金,并可按规定对其处以罚款,情节严重的移送稽查。

According to related regulations of tax assessment, if any income concealment, fraudulent invoices are discovered during the assessment process, the taxpayer will be required to pay the tax payment and late fee, and be imposed fine accordingly. If the circumstances are serious, inspection will be carried out.


对信用等级有影响

Credit level may be downgraded.

纳税人因非正常原因一个评价年度内增值税连续3个月或者累计6个月零申报、负申报的,信用等级不能评为A级。

The credit level of the taxpayers who make zero declaration or negative declaration of value-added tax for three consecutive months or six cumulative months in an evaluation year due to abnormal reasons cannot be evaluated as Level A.


发票可能降版降量

The version and quantity of the invoice may be reduced.

对长期零申报且持有发票的纳税人,发票降版降显。同时可按规定要求纳税人定期前往税务机关对发票的适用进行核查。

For taxpayer who is in long term zero declaration and hold invoice, the version and quantity of the invoice may be reduced. Meanwhile, taxpayers may be required to go to the tax authorities regularly to check the application of invoices according to regulations.


核定收入

Check and ratify income.

税务机关通过核查,可以按照相关规定采用成本费用公式核定纳税人收入。

Through verification, the tax authorities may, in accordance with relevant regulations, use the cost expense formula to verify the taxpayer's income.


可能会被吊销营业执照

The business license maybe revoked.

公司成立后无正当理由超过6个月未开业的,或者开业后自行停业连续6个月以上的,可以由公司登记机关吊销营业执照。

If the company fails to start business for more than 6 months without legitimate reasons, or suspends its business for more than 6 consecutive months after its establishment, company business license may be revoked by the registration authority.


企业注册后应该要按时正确申报税务。若是不懂如何操作的,建议找个代理记账公司帮忙,想要得到更多关于代理记账,公司年检,工商变更等方面的专业帮助,联系我们吧!
If a company should make tax declaration on time correctly after registration. If you don’t know how to manage, you can find a bookkeeping agency for help. Want more professional help for bookkeeping, annual inspection of the company, and industrial and commercial changes, feel free to contact HACOS for help!



HACOS provides free consulting services for exit and entry and Chinese visa. 
If you want to know more about coming to China or doing business here, please contact us! 


【声明】内容源于网络
0
0
HACOS瀚客企服
各类跨境出海行业相关资讯
内容 2920
粉丝 0
HACOS瀚客企服 各类跨境出海行业相关资讯
总阅读4
粉丝0
内容2.9k