Zero declaration process for small-scale taxpayers:

National tax return:

1, monthly telephone declaration

2. Fill in the small-scale VAT declaration form every month. In triplicate. Pay in the first quarter.

Generally, income tax should be paid before June 65438+ 10, and in April, July and June 65438+ 10/5.

3. Quarterly income tax.

Local tax return:

1, monthly urban construction tax, education surcharge and personal income tax.

2. There are also funds for the protection of the disabled, price adjustment and flood control. (usually handed in once a year)

3. Trade union funds.

If there is no business, report zero in the table.

0 declaration

The tax authorities shall, in accordance with the provisions of the Tax Administration Law. As long as the enterprise has no business relationship and no income on the books, the tax authorities will not file tax returns.

The tax return must be delivered to the tax authorities on a monthly basis, or it can be declared zero (until the enterprise has business and income; But it cannot be falsely declared); However, the delivered financial statements cannot be blank, because the enterprise has incurred expenses.

perform formalities

Fill in the Application Form for Issuing Special VAT Invoice in triplicate, and send it to the tax bureau together with a copy of the enterprise's own tax registration certificate, a copy of the other party's tax registration certificate/a copy of the annual inspection record of the general taxpayer's qualification certificate.