1, click to open State Taxation Administration of The People's Republic of China online tax service hall;
2. After logging in, you can directly click on the zero declaration fast track on the right side of the page;
3. Click to enter the fast track of zero declaration, read the instructions, and click on zero declaration of value-added tax;
4. When filling in the VAT tax return, fill in zero directly after the form, and click OK to save and submit.
Zero declaration conditions:
1, after tax registration, you must go to the tax authorities for tax declaration, which is stipulated in this tax administration law;
2. As for which tax authority to file tax returns, it depends on which tax type is involved, and it is necessary to file tax returns with the tax authority that manages this tax type;
Generally speaking, if it is business, both national tax and local tax should be declared. If it is a service industry, it also needs to run on both sides. For Sino-foreign joint ventures and newly-established enterprises, most taxes are managed by the national tax, and only urban property tax, stamp duty and personal income tax are managed by the local tax, which is exempt from the urban construction tax and education surcharge of foreign enterprises.
4, now there is no income, go to the tax authorities to ask for the relevant tax returns, and then stamp on the empty form to pay;
5. Some declaration forms can't be filled in, such as personal income tax return. If the employee's monthly salary exceeds 5,000 yuan, it may be necessary to deduct tax, stamp duty return, and urban real estate tax return, which is calculated at five ten thousandths of the registered capital. It is calculated according to the value of the company's land and real estate.
To sum up, the operation process of zero declaration is that taxpayers first prepare the declaration materials, then download the tax declaration APP and complete the registration and login, then fill in the relevant declaration information and upload the materials for review.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
second
This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4
Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.