Tax registration is the starting point for enterprises to fulfill their tax obligations, which can be divided into three types: establishing tax registration, changing tax registration and canceling tax registration. After obtaining a business license, entrepreneurs generally need to register with the competent tax authorities in order to open a bank legal person account, receive and purchase invoices normally, and handle tax reduction, exemption and tax refund and other related matters. China's "Measures for the Administration of Tax Registration" also stipulates that enterprises should register with the tax authorities within 30 days after completing industrial and commercial registration and obtaining business licenses, and set up account books within 15 days after obtaining business licenses or generating tax obligations, so as to establish normal contact with the tax authorities and prepare for future tax returns.
After the enterprise has gone through the tax registration, it is necessary to keep accounts and file tax returns. The consequences of overdue tax returns include:
1, depending on the seriousness of the case, it will be fined, plus a late fee, and the fine can reach 10,000 yuan.
2. Entering the "blacklist" of the tax department will affect the reputation and tax credit rating of the enterprise.
3, affect the credit of the legal representative of the enterprise, in the loan to buy a house, buy a train ticket, entry and exit restrictions.
With the deepening of the construction of social credit system in China, enterprises that do not file tax returns will be punished more and more severely. After obtaining the business license, the business operator must go through the tax registration in time and declare and pay taxes on time. How do companies with no business and no income file tax returns? If an enterprise has not operated during the tax declaration period and its income, cost and expenses are all zero, it may apply for zero declaration. However, this method cannot be used for a long time, and zero declaration for six consecutive months will also become the key monitoring object of the tax department.
In other words, when the boss obtains the business license, he should fulfill the obligation of tax declaration. If they have no business for a long time, they should cancel the company and don't become "untrustworthy people" because of tax problems. If you don't know how to deal with it, you can consult a professional organization.