Port communication新公司没有收入做零申报时会有哪些误区呢？企业进行零申报，Everyone is familiar with it。但是零收入就做零申报吗？没有应纳税款和零申报是一回事吗?You must know that zero declaration for a long period of time is an abnormal declaration.，Not only must they be included in key monitoring objects,，There are also tax risks。 今天小编就整理了零申报的几个常见误区，Check it quickly，厘清风险。
Misunderstanding 1：If you have tax-free income, make a zero declaration.：我开了一家蔬菜批发公司，是增值税小规模纳税人，VAT tax reduction and exemption registration has been completed in accordance with regulations，Revenue from selling vegetables this quarter is 100,000 yuan，All eligible for tax exemption，Can I declare zero??answer：Can't。According to regulations，After filing for VAT reduction and exemption, the tax payable is zero，However, you should also report truthfully to the tax authorities。
The correct way to declare is to declare the current tax-free income，Fill in column 12 of the return form "Other tax-free sales"。 Misunderstanding 2：Do you need to make a zero declaration without paying taxes?：Our company is a small-scale VAT taxpayer，Monthly sales income of 25,000 yuan，Can enjoy the preferential policy of VAT exemption for small and micro enterprises，Can I declare zero??answer：Can't。According to relevant regulations，While enjoying the country’s preferential tax policies, you，Report truthfully to the tax authorities。
The correct way is to calculate the tax-excluding income by taking the total invoice amount/1.03，Then use tax-exclusive income * 0.03 to calculate the value-added tax payable，Fill in the corresponding columns of the declaration form to enjoy tax exemption。 Misunderstanding 3：If there is no income in the current period, make a zero declaration：Our company has just opened，Purchased equipment this month and obtained 5 VAT input invoices，Input tax is 8,500 yuan，Already certified，But no income was obtained，Can I declare zero??answer：Can't。
Although you have no income this month，But there is input tax，If you simply apply for zero declaration，It may be that the undeducted input tax cannot be deducted due to overdue deduction.，causing losses to the company。The correct way is to fill in 0 in the corresponding sales volume，Fill in the declaration form with the certified input tax amount of 8,500 yuan for the current period.，The remaining tax credit at the end of the period will continue to be deducted in the next period.。
Misunderstanding 4：Long-term corporate losses，Questions about making a zero declaration for corporate income tax：Our company has been losing money for a long time，No corporate income tax due，Can I declare zero corporate income tax??answer：Can't。Enterprise losses can be carried forward to the next five tax years to make up for it.，If you make a zero declaration, you are "digging a hole" for yourself.，What if the profit in the second year cannot make up for the losses in the previous year?，Will cause business losses。
If you made a zero corporate income tax return for the current year，However, the loss will be deducted in subsequent years.，It's still against policy.! Misunderstanding 5：Questions about making a zero return for prepaid taxes?：We are a construction company，Provide construction services to customers on a regular basis，Also sells some building materials，Belong to small-scale VAT taxpayers，这个季度我们提供建筑服务取得不含税收入10万元，已经到办税厅代开了增值税专用发票，缴纳3000元税款，Is it possible to make a zero declaration??answer：Can't。
Although you have already paid the taxes when issuing invoices on your behalf，Still cannot simply make zero declaration processing。You should fill in the sales revenue in the specified column，The system will automatically generate the taxes you have paid，Offset。
Misunderstanding 6：取得未开票收入做零申报：Questions about making a zero return for prepaid taxes?：We are a trading company，Is a general taxpayer of value-added tax，Achieved VAT taxable sales of 5 million yuan this month，都是未开票收入，Is it possible to make a zero declaration??answer：Can't。Unbilled income must be reported truthfully，Otherwise, you will not only have to pay the current tax back，Late payment fees will also be charged。
You should fill in the current income of 5 million yuan into the uninvoiced income，Pay taxes as required。
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