Interpretation is not taxable income, no tax liability
Tax authorities for tax registration of a taxpayer, withholding agent taxable profit or behavior did not occur, according to state tax laws, administrative regulations and rules, the tax authorities should apply zero reporting procedures, and indicate the current non-taxable matter.
Taxable income (sales) does not occur simply, belongs tax returns during the period (such as the November declaration belongs to a period of October), while there is no tax liability in the case, called the zero return.
Zero reporting conditions
1, will apply for the tax registration tax return to the tax authorities, the provisions of the Tax Collection Law.
3, in general, if you are industrial or commercial, that have to go to tax land tax tax returns, and if you are a service industry, that is to be run on both sides, joint ventures and new businesses, most of the taxes are tax tube, only urban real estate tax and stamp tax, personal income tax is these tubes, foreign enterprises urban construction tax, education surtax of these are free.
4, you do not have income, you related to the tax authorities to tax returns, then stamped on the line to pay on an empty table.
5, have not reported some return empty table, such as personal income tax returns, if there are more than 3,500 monthly salary of workers, it may be tax deductible, as well as stamp duty returns, that according to the registered capital of five ten thousandths , urban real estate tax return. It is based on the company's land and property values ??counted.
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