What will be the impact of zero declaration by enterprises?

Legal analysis: enterprises that have been making zero declarations will be fined, and in serious cases will be audited. First of all, the tax authorities will include taxpayers in the key monitoring scope, and then carry out relevant tax assessment. If the assessment finds hidden income, false invoicing and other behaviors, it is necessary to pay taxes and late fees. If the enterprise declares zero tax for a long time, it may be included in the runaway tax payment, will be included in the blacklist of major dishonesty and announced to the public, will be rated as a D-level taxpayer, and will bear all the consequences of D-level taxpayers.

Legal basis: Measures for the Administration of Tax Credits (Trial) Article 20 A taxpayer shall be directly judged as Grade D in this evaluation year under any of the following circumstances:

1. It is judged to constitute a tax-related crime by evading payment of taxes, evading recovery of tax arrears, defrauding export tax rebates, and falsely issuing special invoices for value-added tax;

2. The acts listed in the preceding paragraph do not constitute a crime, but the amount of tax evasion is more than 654.38+10,000 yuan, accounting for more than 10% of the total tax payable, or there are tax violations such as tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax, and taxes, late fees and fines have been paid;

3. Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities;

4. Refusing to pay taxes by violence or threat, or refusing or obstructing the tax authorities to carry out tax inspection and law enforcement according to law;

5, in violation of the provisions of the VAT invoice management or other invoice management regulations, resulting in other units or individuals not paying, underpaying or defrauding taxes;

6. Providing false declaration materials to enjoy preferential tax policies;

7, defrauding the national export tax rebate, export tax rebate qualification has not expired;

8. There is an abnormal household record or the person directly responsible for the abnormal household is registered or responsible for the operation;

9. Registered or managed by the person directly responsible for the D-level taxpayer;

10, there are other serious cases of dishonesty recognized by the tax authorities according to law.