Q: I have no business now, so I can stop the tax filing then?
R: Before the company final finish the company's tax de-registration, the tax filling still needs to be done as normal.
Q: You known I have no employee as well, still need to do the tax filing?
R: Yes. That's the current rule.
Q: What is the result if not?
R: The company will be penalties by tax authority. Also, the company's tax credit rating will fall into the D level which is the lowest rating, the D level company will be more troublesome to solve later when de-registration.
Q: Then what kind of declarations are mainly involved for my company?
R: The declarations for small and micro enterprises mainly are as follows:
1. Annual declarations:
1) Annual information publicity. The deadline is June 30th each year;
2) Annual corporate income tax. The deadline is May 31th each year;
2. Regular declarations:
1)individual income tax, stamp tax, VAT tax, enterprise income tax and other taxes if has;
2) Balance sheet, income statement, cash flow statement;
If the competent authorities require relevant statements to submit, should submit them in accordance with their regulations. Such as statistic report and so on.
Please contact us with any enquiries
wcx@ruanyinchina.com
m.dtcxw.cn
+86 021 6049 2821
+86 189 1629 8482
