How to operate the zero declaration of legal person

Legal analysis: the operation of zero declaration of legal person is as follows: 1. Open the national tax online tax declaration system and enter the taxpayer identification number and password; 2. Enter the main interface of tax payment, and click the tax return; 3. Summarize the local tax, taxpayer information collection form, small-scale VAT taxpayer return form and corporate tax burden change form; 4, fill in the taxpayer information collection form, mainly fill in the form and contact the mobile phone, in order to facilitate the receipt of short messages from the tax authorities.

Legal basis: Article 8 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.