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存款少可迟缴税 没有生意也要申报
来 源:www.71-fuwu.com     发布时间:2016-5-30 10:05:12

企业申报后就应及时缴税,但存款少则可以申请延迟缴税。存款少到什么程度可以延迟?可动用的银行存款不足以支付当期工资,或者支付工资后不足以支付应交税金。


Enterprises should pay tax in time after the declaration, but the deposit is less, you can apply for a delay in tax. Less deposit to what extent the delay can be used to pay the bank deposit is not sufficient to pay the current wages, or pay wages not enough to pay taxes.


注意:可动用的银行存款不包括企业不能支付的公积金存款,国家指定用途的存款,各项专用存款。


Note: the use of bank deposits does not include enterprises can not pay the provident fund deposits, the state designated use of the deposit, the special deposit.


企业可能因为各种原因没有税款要缴纳,但都要按时纳税申报。没有应纳税税款的申报就是所谓的零申报,只需走一个简单的程序。但如果不办理,税务机关可每次处以2000元的罚款。


Enterprises may be due to various reasons not to pay taxes, but it should be timely tax returns. No declaration of the tax payable is the so-called zero declaration, just go a simple procedure. But if not handled, the tax authorities may impose a fine of 2000 yuan each.



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