First of all, after the company is registered, even if it has not yet started its actual operation, it needs to be registered according to the requirements of the tax authorities. Tax registration is the premise of the company's legal operation, and it is also the basis for the tax authorities to carry out tax management on the company.
Secondly, tax declaration is a process in which enterprises declare their tax payable, tax exemption and tax credit to tax authorities according to law. Even if the company has no actual business, it needs to make zero declaration or negative declaration according to the regulations. Zero declaration refers to the situation that the company has no tax payable in a certain period of time, and negative declaration refers to the situation that the company has deductible tax or prepaid tax exceeds the tax payable in a certain period of time.
In addition, even if the company has no business, there may be some necessary expenses, such as rent and wages, which can be deducted when calculating the tax payable. Therefore, even if there is no business, the company needs to keep relevant expenditure vouchers for tax deduction.
It should be noted that if the company has no business for a long time and does not file tax returns, it may be regarded as an "abnormal household" and punished by the tax authorities. Therefore, even if the company has no business for the time being, it needs to make tax returns on time to ensure the company's compliance operation.
To sum up, even if the company has no business, it needs to register, declare and pay taxes in accordance with relevant laws and regulations, and keep relevant expenditure vouchers for deduction. Failure to file tax returns on time may lead to the company being punished, so the company should ensure that the tax return obligations are fulfilled on time.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" provisions of article twenty-fifth:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates:
Enterprise income tax shall be paid in advance monthly or quarterly.
An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.