Port communication关于零申报的六个大坑，百分之九十六的人都踩过零申报大家应该都比较熟悉，大部分企业应该有过零申报的经历。但是一直以来，大家都对零申报有很多错误认知，比如——没有收入就是零申报，不需要缴税就是零申报，免税就可以零申报等等。
小编也遇到过不少进入经营异常户的客户问我“明明每个月都报了税，为什么还拉我进异常名单？”小编总结了一下有关零申报的几个常见案例，分享给大家~~案例一：不用缴纳税款就做零申报这种情况很常见，公司是增值税小规模纳税人的，当月销售收入低于3万元元，Can enjoy the preferential policy of VAT exemption for small and micro enterprises，所以就零申报。
但这也是错误的，According to relevant regulations，国家给予了小微企业的免税政策，但是你依然需要申报纳税，至于免税，No need to pay tax，与你申报无关。Case 2：If you have tax-free income, make a zero declaration.：我有一家餐饮公司，属于增值税小规模纳税人已经按规定办理增值税减免税备案，本季度的营业额为9万元，All eligible for tax exemption，可不可以零申报?answer：Can't。
According to regulations，办理了增值税减免是没问题，应纳税额为零也没问题，但是还要如实申报。在纳税申报时，应当计入当期的免税收入。Case three：If there is no income in the current period, make a zero declaration：Our company has just opened，没有取得收入，只有购买设备取得增值税进项发票5份，The input tax amount of 8,500 yuan has been certified，Can I declare zero??answer：不要。
这个月没有发生收入没错，But there is input tax，如果做零申报，可能会导致进项税额逾期抵扣而不能抵扣，causing losses to the company。Case 4：因为企业长期亏损，所以做零申报问：我们这家企业一直以看来都是亏损，No corporate income tax due，申报企业所得税时零申报可以吗?answer：千万不要。
按照公司法规定，企业的亏损最长可以在之后的五个纳税年度结转弥补，这样可以弥补公司的损失，如果你做了零申报那就是放弃了当月的结转弥补，如果第二年盈利了，你的结转弥补额度就白白浪费了。
Case five：Questions about making a zero declaration for unbilled income：e-commerce company，Is a general taxpayer of value-added tax，本月销售额三百万元万元，未开票，没有票的话能不能做零申报?answer：Can't。Unbilled income must be reported truthfully，如果误做了零申报，以后不仅要补缴当期税款，Late payment fees will also be charged。您应当把当期收入三百万元万元计入未开票收入，Pay taxes as required。
案例六：Questions about making a zero return for prepaid taxes?：增值税小规模纳税人，当季不含税收入十万元，代开了增值税专用发票，缴纳三千元税款已经预交了是不是就可以做零申报了?answer：Can't。Although you have already paid the taxes when issuing invoices on your behalf，但是做零申报处理的话会也是不对的。请在申报时，如实填写销售收入，系统会自动抵扣应纳税款。不然你的预交税款就白交了。
duty free、No tax payable、Zero declaration，Although the final result is that the tax payable is 0，但是纳税和申报其实还有很大区别，尤其是免税，很多人都以为既然免税那就零申报吧，结果被拉进税务黑名单。Register a Shenzhen company、Trademark registration、Accounting services agency bookkeeping、Register Qianhai company、A must-have industrial and commercial service expert when registering a Hong Kong company!Please pay attention to details
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