Business tax declaration is still required without sales

The Kaohsiung National Taxation Bureau of the Ministry of Finance stated that the recent odd-numbered months are the season for most business operators to declare business tax. Business owners should pay attention to eight common mistakes, such as misusing the unified invoice before and after the late period and failing to report to the National Taxation Bureau, and borrowing invoices between the head office and branches. wait.

Officials pointed out that in addition to misusing and misborrowing invoices from head offices, other common mistakes include missing order receipts, undeclared no sales, misreported purchase invoices, repeated declarations for deductions, missing tax credit forms, and unreported returns of export products. Fill in the re-shipment import, etc.

Recently, many business people have made wrong invoices, and their invalid invoice receipt and deduction pages should be placed on the same invoice stub to avoid misreporting sales of valid invoices.

In addition, recently in our country, many young people have returned to their hometowns to start businesses and opened Wenqing coffee shops, breakfast shops, etc. Officials also said that newly established businesses that have started business and purchased uniform invoices often have no sales, but in fact they still need to apply for business tax declarations , but business people often mistakenly believe that there is no need to declare if there is no sales, which leads to additional delays and delays in reporting fees.

According to the provisions of the Business Tax Law, if a business operator fails to file a business tax report, a late payment fee of 1% will be levied every two days within 30 days (maximum 12,000 yuan, minimum 1,200 yuan). If the declaration is not made within 30 days, 30% of the tax amount will be levied as a late filing fee (maximum 30,000 yuan, minimum 3,000 yuan).