【涨知识】这些情形不得“零申报”

Core Viewpoint - "Zero declaration" is often perceived as a convenient option for companies, but it is not a universally applicable template. Misunderstanding its applicable scenarios can lead to tax risks, such as inability to deduct input tax and carry forward losses, as well as potential audits and penalties from tax authorities [1] Group 1: Misconceptions about Zero Declaration - Companies that qualify for tax exemptions, such as a vegetable wholesale company with sales of 100,000 yuan, cannot opt for zero declaration but must report actual exempt sales [2] - Small-scale taxpayers with quarterly income of 200,000 yuan must also report their income accurately instead of opting for zero declaration, even if they qualify for tax exemptions [3] - Companies that have prepaid taxes for cross-provincial services cannot simply declare zero, as they must report actual sales income and prepaid taxes [5][6] - Companies with long-term losses cannot declare zero for corporate income tax, as losses can be carried forward to offset future profits, and zero declaration would prevent this [7][8]