First, the definition of shell companies
Shell companies, also known as "empty companies" or "paper companies", refer to companies that have been registered but have no actual business activities. These companies usually have no employees, no office space and no business activities. However, they are still legal entities and need to abide by relevant laws and regulations.
Second, the tax liability of shell companies.
Although shell companies have no actual business activities and income, they still need to register tax according to the law. This is because shell companies, as legal entities, are obliged to report their financial status and tax payment to the tax authorities. In addition, shell companies also need to declare and pay taxes according to the requirements of tax authorities.
Third, the specific requirements for shell companies to pay taxes.
The specific requirements that shell companies need to comply with when paying taxes may vary from country to country. Generally speaking, shell companies need to submit annual financial statements and tax returns to the tax authorities to prove that they have no actual business activities or income. At the same time, shell companies also need to pay certain taxes, such as corporate income tax and value-added tax. The specific amount and payment method of these taxes and fees will also vary from country to country and region.
Fourthly, the legal basis for shell companies to pay taxes.
The legal basis for shell companies to pay taxes mainly comes from the tax laws and regulations of various countries and regions. For example, in China, the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that enterprises should pay enterprise income tax in accordance with laws, administrative regulations and the provisions of the financial department of the State Council. For shell companies, although they have no actual business activities and income, they still need to carry out tax registration and tax declaration according to this law.
To sum up:
Although shell companies have no actual business activities and income, they still need to register tax according to law and declare and pay taxes according to the requirements of tax authorities. This is the obligation of shell companies as legal persons. The specific requirements and legal basis for shell companies to pay taxes may vary from country to country, but generally speaking, they need to abide by relevant tax laws and regulations.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 1 stipulates:
In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. This provision clarifies the obligation of enterprises to pay enterprise income tax according to law, and shell companies are no exception.
Relevant laws and regulations such as "People's Republic of China (PRC) Tax Collection and Management Law" also make specific provisions on tax registration, tax declaration and tax payment of enterprises.