What is the impact of small-scale taxpayers' zero declaration for three consecutive months?

Small-scale taxpayers whose monthly sales do not exceed 30,000 yuan are exempt from VAT. When filing tax returns, the income in the "tax-free sales of small and micro enterprises" should be filled in, and the tax-free amount should be filled in according to X3% of the income in the "tax-free sales of small and micro enterprises".

However, there are some hidden dangers in the enterprise's continuous zero declaration, and the specific tax office and the special agent handle it differently.

The tax law does not stipulate that small-scale taxpayers can or cannot declare zero for several months in a row.

However, the tax department has an assessment mechanism that will assess the zero declaration rate of a place. Therefore, the administrator will supervise taxpayers. Generally, if you fail to declare for three consecutive months, you will enter the enterprise for investigation to see if it is really not in production.

There is an unwritten rule about general taxation. Any "zero declaration" for three consecutive months will be included in the list of key tax inspections.

In a tense place, taxpayers who fail to declare for three consecutive months will be regarded as abnormal households (a fine of 500-2,000 yuan can be imposed).

If the tax return is zero for six consecutive months, the tax authorities may revoke the tax registration certificate, and individual tax authorities shall treat it as invalid households. If they coordinate, they can resume, but they will be fined.

If there is no production, it can be declared as zero.

Impact of long-term zero declaration:

The tax authorities will include taxpayers in the scope of key monitoring and conduct tax assessment in accordance with relevant regulations. If it is found in the assessment process that it has concealed income, falsely invoiced, etc., it is required to pay back the current tax and late payment fee, and it can be fined according to regulations, and if the circumstances are serious, it will be transferred for inspection;

Taxpayers who run households will be included in the list of major dishonesty and announced to the public according to regulations. At the same time, the "payer" will be checked through the system to check whether there are cases of obtaining false VAT invoices in good faith and malicious collusion, and will be investigated and dealt with according to regulations. At the same time, taxpayers who run away from home will be directly assessed as D-level taxpayers and bear the consequences of D-level taxpayers;

For taxpayers who have long-term zero declaration and hold invoices, reduce the number and number of invoices. At the same time, taxpayers can be required to regularly check the use of invoices at the tax authorities according to regulations; Through verification, the tax authorities can verify the income of taxpayers in accordance with relevant regulations.

Extended data

I. Matters needing attention in zero declaration:

1, not all long-term zero declarations should be included in the key monitoring.

Enterprises in the preparation period or poor management or shut down according to law may not be included in the scope of key monitoring, but they must be filed with the tax authorities in time.

2 long-term zero declaration, holding invoices, should promptly apply to the tax authorities for reduction.

In order to reduce the tax risk, it is suggested that enterprises with long-term zero declaration and invoice should take the initiative to pay the invoice to the tax authorities to reduce the version and quantity. After the operation is improved, apply for invoice version increment and purchase invoices with materials as required.

3. How to avoid being included in the key monitoring scope?

Integrity management, compliance accounting. It must be clear that the income includes invoiced income+unbilled income, especially the taxpayer with invoiced income in the current period. Don't think that you have paid taxes in advance and everything will be fine. You should report to the tax authorities according to the regulations, otherwise you will never be separated from the fate of being monitored.

Second, the tax declaration method

1. Direct declaration means that taxpayers go to the tax authorities for tax declaration themselves. This is a traditional way of declaration.

2. Postal declaration refers to the way that taxpayers approved by the tax authorities use a unified special envelope for tax declaration, go through the delivery procedures through the postal department, and ask the postal department for a receipt as a declaration voucher.

Taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.

3. Data message refers to telephone voice, electronic data exchange, network transmission and other electronic means recognized by tax authorities. For example, the current taxpayer's online declaration is a form of data message declaration. ?

The determination of the declaration period is also related to the declaration method. If the declaration is made by mail, the postmark date sent by mail shall be the actual declaration date; Where tax returns are made in the form of data messages, the date when the data messages are received by the computer network system of the tax authorities shall be the date of filing.

Source: Baidu Encyclopedia-Small-scale Taxpayers