How can a nominal company file tax returns? The income and expenses are only the bank SMS fee. How can it apply for tax returns?

a new company can declare zero in the first three months, but it can't declare zero after three months. It's better to report a little more or less tax, and the provincial industrial and commercial tax will cause you trouble. Sales below 6, in the first quarter can be exempted from VAT. If you deposit a few thousand dollars into the company account more or less every month, it will be regarded as the income from the main business and used for accounting.

income is zero, but financial statements are still needed.