合法纳税9大要点丨零申报并非不申报，以下几点需知晓

Core Viewpoint - Companies must file tax returns even if there is no business income, and this includes zero reporting to maintain compliance with tax regulations [4][6]. Tax Reporting Requirements - According to the Tax Collection and Administration Law of the People's Republic of China, taxpayers are required to submit tax returns and financial statements truthfully within the specified deadlines [4]. - Zero reporting must include filling out all applicable items on the tax return as "0" and submitting it on time [6]. Consequences of Non-Compliance - Failure to submit tax returns on time can negatively impact a company's credit rating and may result in fines [6]. - Companies must continue to submit financial statements even during periods of zero income [6]. - Long-term zero reporting without valid reasons may lead to increased scrutiny from tax authorities [6]. Deductible Advertising and Promotion Expenses - Companies can deduct advertising and promotional expenses up to 15% of their annual sales revenue, with any excess being carried forward to future tax years [11]. - For specific industries like cosmetics, the deductible limit is increased to 30% of sales revenue [11]. - Tobacco companies are not allowed to deduct advertising and promotional expenses from taxable income [12]. Tax Credit Rating System - The tax credit rating system categorizes companies into five levels: A, B, M, C, and D, based on their annual evaluation scores [14]. - Level A indicates a score of 90 or above, while level D indicates a score below 40 or serious credit violations [14].