【服务举措】新办纳税人申报纳税应当这样办理，线上辅导帮您了解政策规定与具体操作

Group 1 - The article emphasizes the importance of timely tax declaration for newly established businesses, even if there is no operational income during the reporting period [1][2] - It clarifies that income from customers who do not request invoices must also be declared for tax purposes [1] - Failure to declare taxes on time may result in administrative penalties and the accrual of late fees [1] Group 2 - The article provides a reminder that the new Value-Added Tax Law and its implementation regulations will take effect on January 1, 2026 [7]