Small-scale taxpayers declare zero financial statements
The balance sheet should be filled with monetary funds and paid-in capital, the income statement or income statement should be filled with zero, and the expenses should also be filled with zero.
Now small-scale taxpayers' VAT returns are changed to quarterly reports, that is, 10, 1, 12 will wait until next year's1monthly report.
For the previous tax returns in August and September, you can go to the counter to fill in the paper declaration form, and it is certainly better to communicate with the administrator in advance.
Before the business is launched, the income statement can be declared as zero, that is, nothing needs to be filled in, and it can be declared directly.
Zero declaration process for small-scale taxpayers
National tax return:
1, monthly telephone declaration
2. Fill in the small-scale VAT declaration form every month. In triplicate. Pay in the first quarter.
Generally, income tax should be paid before June 65438+ 10, and in April, July and June 65438+ 10/5.
3. Quarterly income tax.
Local tax return:
1, monthly urban construction tax, education surcharge and personal income tax.
2. There are also funds for the protection of the disabled, price adjustment and flood control. (usually handed in once a year)
3. Trade union funds.
If there is no business, report zero in the table.
The meaning of small-scale taxpayer
Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required.
The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.
What is zero declaration?
Zero declaration means that there is no taxable income during the enterprise tax declaration period, and the real declaration data such as current value-added tax and enterprise income tax are all zero, so zero declaration can be made. Zero declaration not only means zero income, but also small-scale VAT taxpayers can make zero declaration if their current income is zero.
The general taxpayer of value-added tax can only declare zero if there is no output tax and input tax in the current period; The enterprise income tax taxpayer has not operated in the current period, and can only declare zero if the income and cost are zero. Consult the tax authorities specifically.
What statements do financial statements include?
Financial statements include balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.
Financial statements are accounting statements that reflect the capital and profits of enterprises or budget units in a certain period. The types, formats and reporting requirements of China's financial statements are stipulated by a unified accounting system, requiring enterprises to report regularly.