In fact, there is no clear mandatory provision on how long an enterprise can declare zero tax rate. The problem is that if it does not file tax returns for a long time, it will lead to inspection by the tax bureau. If you have filed zero tax returns for more than six months in a row, it is likely to be inspected by the tax bureau and then listed as a key monitoring object.
situation
1, after going through the tax registration, you must go to the tax authorities for tax declaration, which is stipulated in this tax administration law.
As for which tax authority to file tax returns, it depends on which tax you are involved in. You should declare and pay taxes to the tax authorities that manage this tax.
Generally speaking, if you are industrial and commercial, you have to declare national tax and local tax. If it is a service industry, you have to run on both sides, Sino-foreign joint ventures and new enterprises.
Most taxes are managed by national tax, while only urban property tax, stamp duty and personal income tax are managed by local tax, which is exempt from urban construction tax and foreign enterprise education surcharge.
You don't have any income now. You should go to the tax authorities to ask for the relevant tax returns, and then stamp the blank form and hand it in.
5. Some tax returns can't be empty, such as personal income tax return, which may be tax deductible if employees earn more than 5,000 yuan a month, and stamp duty return, which is based on registered capital × five ten thousandths and urban property tax return. It is calculated according to the value of the company's land and real estate.
Extended data:
According to the Regulations of the People's Republic of China on the Administration of Company Registration:
Article 68
If a company fails to start business for more than six months after its establishment without justifiable reasons, or fails to start business for more than six consecutive months after its establishment, the company registration authority may revoke its business license.
Article 60
No unit or individual may forge, alter, lease, lend or transfer the business license. If the business license is lost or destroyed, it shall be declared invalid in the newspapers and periodicals designated by the company registration authority and applied for a replacement. The company registration authority shall make decisions on change of registration, cancellation of registration and cancellation of change of registration according to law. If the company refuses or cannot return the business license, the company registration authority shall declare the business license invalid.
Article 61
The company registration authority may temporarily withhold the business license that needs to be recognized, and the detention period shall not exceed 10 days.
Article 62
Borrowing, copying, carrying and copying company registration files shall be handled in accordance with the prescribed authority and procedures. No unit or individual may modify, scribble, mark or damage the company registration files.
Article 63
The original and duplicate of the business license, the standard of electronic business license and the format or style of important documents related to company registration shall be uniformly formulated by the State Administration for Industry and Commerce.
Baidu encyclopedia-zero declaration