Things to pay attention to when registering a company with zero declaration，Do you understand?

After registering a company, you need to pay attention to zero declaration

Things to note

，你了解吗？ 取得免税收入只需零申报?not long ago，The accountant of a certain company came to the tax service office，Inquire about zero declaration。

ask：“Our company is a small-scale VAT taxpayer.，VAT tax reduction and exemption registration has been completed in accordance with regulations，2025Revenue from vegetable sales in the first quarter of the year was RMB 100,000，All eligible for tax exemption，Can I declare zero??” Can enterprises that have already registered for tax reduction and exemption make a zero declaration??Many taxpayers will have such questions。 answer：In this case, zero declaration is not allowed.。

According to relevant regulations，The tax payable by taxpayers who apply for VAT reduction and exemption registration is zero，But it does not mean that the taxpayer can declare zero，Instead, you should report truthfully to the tax authorities。The correct way to declare is to fill in the current period's tax-free income of 100,000 yuan in column 12 of the VAT return form "Other tax-free sales" to complete the current period's declaration。

If monthly sales do not reach 30,000 yuan, only zero declaration is required?Our company is a small-scale VAT taxpayer，Monthly sales income of 20,000 yuan，Can enjoy the preferential policy of VAT exemption for small and micro enterprises，Can I declare zero??"A company raised questions that taxpayers often encounter with tax officials.。 answer：Small-scale VAT taxpayers are prone to fall into the misunderstanding that "monthly sales of less than 30,000 yuan only require zero declaration"。

actually，According to relevant regulations，While enjoying national tax incentives，Report truthfully to the tax authorities。The correct way is to calculate income without tax，Then use the tax-exclusive income to calculate the value-added tax payable，Fill in the corresponding columns of the declaration form to enjoy tax exemption。

If you have no income in the current period, you only need to declare zero?"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：Although no sales revenue was obtained，But there is input tax，If the taxpayer files a zero declaration because no sales have occurred，Failure to deduct the input tax will result in overdue deduction and cannot be deducted.。

The correct way is to fill in 0 in the corresponding sales column，Fill in the input tax amount of 8,500 yuan that has been certified for the current period into the input tax column of the declaration form，The remaining tax credit at the end of the period will continue to be deducted in the next period.。

Long-term corporate losses，Corporate income tax can be declared zero?“Our company has been losing money for a long time，No corporate income tax due，Can I declare zero corporate income tax??" answer：Enterprise losses can be carried forward to the next five tax years to make up for it.，If you make a zero declaration，Then the profit in the second year cannot make up for the loss in the previous year.，Will cause business losses。

If you make a zero corporate income tax return that year，However, the loss will be deducted in subsequent years.，It is against tax laws，Therefore, loss-making enterprises should be cautious in making zero declarations。

Taxes already paid in advance only require zero declaration?Not long ago，Accountant Zhang of a certain company called the tax service office for consultation and said：“We usually provide construction services to our customers，Also sells some building materials，Belong to small-scale VAT taxpayers，This quarter, we provided construction services and received tax-free income of 50,000 yuan.，I have gone to the tax service office to issue a special value-added tax invoice on my behalf.，Pay tax of 1500 yuan，Is it possible to make a zero declaration??" answer：虽然****已经缴纳了税款，Still cannot simply make zero declaration processing。

Sales revenue should be filled in in the specified column，The system will automatically generate the tax paid，Offset。 To obtain unbilled income, you only need to declare zero?An enterprise is a newly established general taxpayer of value-added tax，2025Value-added tax taxable sales in January of the year were RMB 1 million(unbilled revenue)，Output tax 170,000 yuan，Obtain 10 value-added tax input invoices in the current period，Input tax amount 170,000 yuan，Not certified。

recently，Accountant Liu of the company called the tax service office to inquire whether he could make a zero declaration because the VAT input invoice was not certified in the current period.。 answer：If a taxpayer makes a zero declaration in violation of regulations，Not only do you have to pay back the current tax, but you also have to pay late fees.，and fined，The correct way is that the taxpayer should add the current income of 1 million yuan into the uninvoiced income.，Pay current taxes as required。

Zero declaration can be made during the preparation period?"We are a new industrial enterprise in the preparation period.，Is a general taxpayer of value-added tax，2025Still under construction in December，No sales occurred in the current period，The VAT input invoice has also not been certified.，Can I make a zero VAT declaration??" answer：Taxpayers in the preparation period can apply for zero declaration when filing VAT returns in January 2025.。

If the taxpayer has a VAT input invoice in the current period，and has been certified in the current period，It is not possible to make a zero declaration，The current input tax amount needs to be filled in as required。 How to make zero declaration correctly?duty free、No tax payable and zero declaration，Although the final result is that the tax payable is zero，But the difference is big，Taxpayers must make zero declarations correctly。Illegal zero declarations will cause corporate profit losses，It will also affect corporate credit，Increase tax risk。

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