Second, the long-term zero-tax return of enterprises may be classified as tax evasion, will be included in the blacklist of major dishonesty and announced to the public, and will also be rated as a D-level taxpayer. If you are rated as a D-level taxpayer, you must bear all the consequences of D-level taxpayers.
Third, enterprises have long-term zero tax returns. If taxpayers hold invoices, the tax authorities will reduce or exempt the invoices, and require taxpayers to check the invoices at the tax authorities regularly.
Four, if the enterprise's long-term zero tax return is verified by the tax authorities, the tax bureau will use the cost of the enterprise to verify the taxpayer's income.
Legal basis: People's Republic of China (PRC) Company Law.
Article 163 A company shall establish its financial and accounting systems in accordance with laws, administrative regulations and the provisions of the financial department of the State Council.
Article 164 A company shall prepare financial and accounting reports at the end of each fiscal year, which shall be audited by an accounting firm according to law. Financial and accounting reports shall be prepared in accordance with laws, administrative regulations and the provisions of the financial department of the State Council.
Article 165 A limited liability company shall deliver financial and accounting reports to all shareholders within the time limit stipulated in the articles of association. The financial and accounting reports of a joint stock limited company shall be kept in the company 20 days before the annual meeting of the shareholders' meeting for shareholders' reference; A joint stock limited company that publicly issues shares must announce its financial and accounting reports.