When the company starts to operate, it involves bookkeeping and tax returns. However, many companies do not make any profit or are only shell companies. Generally speaking, these companies will choose zero tax return, which is also called zero declaration. In the case of zero declaration is not of national tax payment, but the long-term abnormal returns zero declaration enterprises belonging to the state, enterprises in this case will be included in the focus of monitoring object, and in this case there will be tax risk. Here is a summary of the zero declaration of the six major mistakes, let us see if we have stepped on the thunder.
Zero declaration of six major mistakes - misunderstanding one: direct zero declaration of tax-free income
Question: own enterprise is small scale taxpayer, belongs to the value-added tax exemption and reduction industry or the sale category, and has already handled the duty reduction tax record, this season sales income 100 thousand yuan, may not need to pay the tax revenue. Can I make a zero declaration directly?
Answer: this situation can not directly declare zero, need to be handled in accordance with the provisions of tax relief for the record amount is zero, then the tax authorities to declare truthfully, specific ways should be fill in the declaration form of tax exempt income when the quarter twelfth sales tax in the other column.
Zero declaration six big mistakes - error two: no pay taxes directly do zero declaration
Question: own enterprise is small scale taxpayer, that month sales income is 25000 yuan, conforms to the small and micro enterprise value-added tax preferential tax exemption policy, can I declare directly zero?
Answer: this situation can not directly declare zero, you need to /1.03 the total amount of your enterprise billing is calculated excluding tax, excluding tax revenue and *0.3 calculate the value-added tax, fill in the declaration form the corresponding column for the application for tax exemption.
Zero declaration six major mistakes - error three: the current income does not occur directly to declare zero
Question: your business just opened, then the company purchased materials needed for the equipment to obtain VAT invoices 5 copies of VAT invoices, tax 8500 yuan and the certification company has no income, may declare zero?
Answer: of course not, after all we have written is a misunderstanding, ha ha, if directly for zero reporting company because of the existence of the input tax will lead to not deductible input tax deduction in tone can not be deducted, so I need to fill in the sales 0, then the swing has been certified VAT fill in the declaration form, produce the final remaining tax credit to offset in the next.
Zero declaration six big mistakes - error four: have already paid taxes in advance, do zero declaration directly
Question: enterprise can enjoy the VAT exemption and belongs to the industry, engaged in the industry to obtain relief this quarter, excluding tax revenue 100 thousand yuan, and the tax department to issue VAT invoice and pay 3000 yuan in taxes, this situation can be directly declare zero?
Answer: No, you need to fill in the provisions of the first column of sales revenue, the system will automatically generate your taxes have been paid against.
Zero declaration six major mistakes - misunderstanding five: enterprise long-term deficit, corporate income tax zero declaration
Question: because of the long-term deficit in the management of enterprises, without the enterprise income tax should pay tax, the direct application of corporate income tax zero declaration, can I?
Answer: No, because the losses of the enterprise is to after the five tax year to make up, if the enterprises make up before the annual loss in second years or third years of earnings can happen if so, for reporting, so after the loss will not be used for covering.
Zero declaration six big mistakes - error six: income, but no invoice, direct zero declaration
Question: the enterprise belongs to the general taxpayer, the value-added tax taxable sales amount to 5 million yuan this month, but the other party fails to give the invoice in time, can you do zero declaration directly?.
Answer: No, you need to declare truthfully, if you do not declare, then you need to pay the current tax and charge overdue fines, the current income should be 5 million yuan filled in the column of not invoiced income.