欢迎扫描下方二维码关注： 张会计 我们公司这个月没有业务收入，是不是就不用纳税申报了？ 税务人员 不是的，即使没有收入，也要进行零申报！ 政策规定： 来源山东税务 欢迎扫描下方二维码关注： 责编：桑 军 根据《中华人民共和国税收征收管理法》第二十五条规定，纳税人必须依照法律、行政法规规定或者税务机关依照法律、行政 法规的规定确定的申报期限、申报内容如实办理纳税申报，报送纳税申报表、财务会计报表以及税务机关根据实际需要要求纳 税人报送的其他纳税资料。 张会计 那零申报具体要怎么操作？有什么需要注意的吗？ 税务人员 张会计 明白了，那我们一定按时申报！ 税务人员 零申报也要如实填写申报表，所有应申报项目均填"0"，并按时提交，并有几点要重点注意： 1.逾期未申报将影响企业信用，甚至面临罚款； 2.零申报期间仍需按时报送财务报表； 3.若企业长期零申报且无正当理由，可能被税务机关列为重点监控对象。 合规申报是企业信用的基石，请务必重视每一期申报，哪怕收入是"零"！ 来源：国家税务总局潍坊市税务局 国家税务总局寿光市税务局 编发： 国家税 务总局山东省税务局办公室 制作： 郭旭光 李桂春 丁 齐 编审：王 羽 李国秀 ...

欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 报表，你过目下。 哎?李总的租 金到账了吗? 租金收入 XXXX元 老板,这笔租金虽然还没到账。但是 按照税法规定,企业应纳税所得额的 计算，是以权责发生制为原则。咱们 和李总签了租赁合同，也约定了付款 时间。所以不论款项是否收付，这租 金均作为当期的收入申报纳税。 "当期"？这个时间点 是怎么确认的呢? 这个就是按照合同约定的付款时 间来。根据企业所得税法规定: 租金收入，按照合同约定的承租 人应付租金的日期确认收入的时 间。 B 租金支付时 间: xxxxxxx 明白了，就是合同里 税事小编 专业服务纳税人 进行纳祝甲报。 您的支持是小编做好工作的动力哦！ 请转发给朋友，顺便在右下角点"赞"、"在看"。 来源： 长汀税务 来源 福建税务 欢迎扫描下方二维码关注： 合规提示 根据《中华人民共和国税收征收管理法》第二 十五规定:"纳税人必须依照法律、行政法规 规定或者税务机关依照法律、行政法规的规定 确定的申报期限、申报内容如实办理纳税申报， 报送纳税申报表、财务会计报表以及税务机关 根据实际需要要求纳税人报送的其他纳税资料。 扣缴义务人必须依照法律、 ...

Core Viewpoint - Timely tax declaration is mandatory for all taxpayers, regardless of income status, to avoid penalties and ensure compliance with tax regulations [1][2][3]. Group 1: Tax Declaration Requirements - Taxpayers must submit tax declarations according to the deadlines set by laws or tax authorities, even if there is no taxable income [1][2]. - The law stipulates that failure to declare taxes on time will be recorded as overdue, which can lead to penalties if not corrected promptly [2][3]. Group 2: First-time Offense and Penalties - First-time offenders who rectify their late declarations within the stipulated period may avoid penalties, as per the administrative penalty laws [2][3]. - The "first violation not punished" policy allows for leniency in cases where the violation is minor and corrected quickly [2][3]. Group 3: Importance of Compliance - Regular and timely tax declarations contribute to building a taxpayer's credit and are beneficial for future business development [3].

Group 1 - The announcement from the State Taxation Administration states that small-scale taxpayers with a total monthly sales amount not exceeding 100,000 yuan are exempt from value-added tax, and relevant sales amounts should be reported in the appropriate sections of the VAT and additional tax declaration form for small-scale taxpayers [2] - According to Article 62 of the Tax Collection and Administration Law of the People's Republic of China, taxpayers who fail to submit tax declarations and related materials on time may face fines ranging from 2,000 yuan to 10,000 yuan depending on the severity of the situation [4] - The article references several policy documents, including the Tax Collection and Administration Law and various announcements from the State Taxation Administration, which provide the legal framework for tax credit management and adjustments to tax payment certificates [7]

Group 1 - The core viewpoint is that there is a significant difference between "zero declaration" and "non-declaration" in tax reporting, where zero declaration indicates no taxable income during the reporting period, while non-declaration is considered a tax violation that can lead to administrative penalties [2]. Group 2 - Zero declaration refers to a situation where all reported data for value-added tax and corporate income tax is zero, indicating no taxable income [2]. - Non-declaration is classified as a violation of tax laws and can result in administrative penalties as per the Tax Collection and Administration Law [2].