Core Viewpoint - The article emphasizes the importance of tax compliance for enterprises, highlighting common misconceptions regarding tax declaration obligations and the necessity of timely submissions regardless of business activity or income status [10][12][13]. Misconceptions and Compliance Guidelines - Misconception 1: Enterprises that have not conducted business and have no income are exempt from tax declaration. Compliance Reminder: According to the Tax Collection and Administration Law, taxpayers must submit tax declarations even if there is no taxable income [10][12]. - Misconception 2: Enterprises enjoying tax exemptions do not need to file tax declarations. Compliance Reminder: Taxpayers must still file tax declarations during the exemption period [13]. - Misconception 3: Income not invoiced does not require VAT declaration. Compliance Reminder: VAT obligations arise upon receipt of payment or issuance of invoices, necessitating timely VAT declarations [14][16]. - Misconception 4: Small-scale taxpayers can change their reporting frequency based on quarterly sales. Compliance Reminder: Once a reporting frequency is chosen, it cannot be changed within the same accounting year [18][19]. - Misconception 5: Small-scale taxpayers can enjoy VAT exemptions based on selective sales figures. Compliance Reminder: All taxable sales must be aggregated to determine eligibility for VAT exemptions [20][21].

Group 1 - The article emphasizes the importance of timely tax declaration for enterprises, even if they have no income or business activities, to avoid penalties [16][18][20] - It clarifies common misconceptions regarding tax exemptions and the necessity of filing tax returns during exemption periods [18][22] - The article outlines specific regulations regarding the declaration of value-added tax (VAT) and the conditions under which small-scale taxpayers can opt for monthly or quarterly declarations [21][24] Group 2 - It highlights the requirement for small-scale taxpayers to combine all taxable sales to determine eligibility for VAT exemptions [22][23] - The article provides guidance on how to navigate the electronic tax system for various tax-related services, including social security payments and special declarations [6][8] - It encourages taxpayers to utilize the national unified electronic tax bureau for efficient tax management and compliance [1][5]