My friend, like you, has set up a company of his own, paid five insurances and one gold himself, and has no income.
however, his lack of income is active. I wonder if the income of your company is the same. Let me talk about his practice, and you can refer to it.
First, a sum of money is credited to the company from time to time.
This sum is not much, and it comes in the name of investment, with a sum of 5, yuan each.
the amount of social security and provident fund for three months, social security and provident fund are the minimum base and the minimum proportion, and the salary is less than the minimum base of social security.
transfer social security and provident fund once a month.
Second, accounting treatment
Because the business is extremely simple, there are few accounting vouchers a month. He didn't find an accounting company, but he found me. I found an accountant in the department to do his accounting+tax return+annual business report, and he gave the accountant a symbolic sum of money every month.
Generally, six accounts are made:
1. The transferred funds increase bank deposits and paid-in capital.
2. Raise salary, enter expenses, and withhold social security and provident fund
3. Raise social security and provident fund expenses, and pay social security and housing provident fund
4. Carry forward expenses every month to this year's profit
5. Interest income once a year, because of opening an account in a small bank, there is no handling fee, account management fee, etc.
6. Unpaid salary.
III. Tax declaration
I declare a monthly tax, and because I am a small-scale taxpayer, I declare value-added tax and income tax once every quarter.
iv. Annual business report
once a year. If your company is also the above simple business, then you can learn from the individual for two days, and you can do the above by yourself. If you don't want to do it yourself, or the business is complicated, you can ask an agent to keep accounts and handle the above matters for you.
When you start a company, whether you earn income or not, it may involve accounting and tax declaration. However, for the case of no income, it should still be distinguished. 1. no income on its own initiative
If the company has no income on its own initiative, then the company may not be established for production and operation. So what is the purpose and whether there are related risks, we must consider clearly. If it is only to pay social security and the like, then it is actually unnecessary and not cost-effective. You can consider paying money as a freelancer; If it is to set up a company for other purposes, such as setting up a shareholding structure, then there may be no business for the time being. Although there is no income at this time, we should still make accounts and tax returns in accordance with the regulations. Although accounting treatment is not complicated, it may involve dealings with the boss, salary, social security, etc. If you can't do it yourself, you can ask a part-time worker to do it for you. There is no business and the price is generally not high. The same is true for tax returns. Don't forget the monthly report or quarterly report, and remember the annual business report. These part-time workers can be handled together. 2. passive no income
in this case, the focus of attention is not the problem of making accounts and filing taxes. But for the development of the business, the later development needs to be deeply considered.
for example, because a certain place has preferential policies, it is decided to register a company. At this time, there is no preparation in the early stage, and there is also a lack of relevant channels. It is likely that there will be no operating income for a period of time, so it is necessary to make a good judgment on the future business development, not because the mind is hot to register the company, because even if there is no income in the later stage, there will be some necessary expenses, including the need for people to do accounts and declare taxes in the later stage. Therefore, we must think about how to operate in the future.
generally speaking, if there is no operating income, you need to consider the salary, social security, accounting, tax returns and other related issues. You can ask someone to do it. If you can do it yourself, you can consider doing it yourself. However, it is still necessary to make a comprehensive plan for the future development.
The distressed account firm thinks that the accounting treatment of an enterprise usually involves three items: salary, social insurance and trade union funds. Although the company is only used for the legal person to pay five insurances and one gold, in the selection of accounting entries, the social security category still needs to pay attention to distinguish between the company's contribution and the individual's contribution. 1. Accounting treatment of salary and social security:
If your salary is 5, yuan (then the base of your social insurance payment is 5, yuan), after deducting 11% of the personal contribution (55 yuan), the actual salary is only 4,45 yuan.
1、 When the company pays social security:
Borrow: management fee-social security fee-pension (company part) 1
management fee-social security fee-medical care (company part) 4
management fee-social security fee-unemployment (company part) 1
management fee-social security fee. Management fee-social insurance fee-maternity (company part) 5
other receivables-social insurance fee-pension (personal part) 4
other receivables-social insurance fee-medical treatment (personal part) 1
other receivables-social insurance fee-unemployment (personal part) 5
loan. 2、 When withdrawing salary:
Debit: management fee-salary 445
Other receivables-social security fee-pension (personal part) 4
Other receivables-social security fee-medical treatment (personal part) 1
Other receivables-social security fee-unemployment (personal part) 5
3. When paying wages:
Borrowing: 5, yuan in salary payable to employees
Lending: 5, yuan in bank deposit. 2. Paying taxes:
Are enterprises without income not required to pay taxes? What's more, in the case of cost of ownership (salary and social security), the answer is naturally no.
because you have a salary, you need to pay the "union funds". Its tax basis is not the operating income, but the total wages of an enterprise. It is accrued according to 2% of the total wages, 4% is paid and 6% is kept in the enterprise, so it is actually paid to 8 ‰. The accounting treatment is as follows (no trade union is established):
Debit: management expenses-trade union funds 4
Loan: bank deposits 4 3. Information to be declared:
1. Tax bureau: enterprise income tax, enterprise income tax, personal income tax, local water conservancy construction fund, trade union funds, education surcharge, local education surcharge, urban maintenance and construction tax, stamp duty and financial statements.
2. Industry and Commerce Bureau: Annual Report of Industry and Commerce.
To sum up, the fact that an enterprise has no revenue not only means that the enterprise has not issued invoices, but also includes the income that has not been invoiced (there is no income in the public account). Under the circumstances that the five systems of taxation, industry and commerce, statistics, banking and social security are connected, there will be less and less soil for tax evasion.
There are two things here, namely, accounting, tax payment and tax declaration.
the principle of accounting is that if you have business, you have to make an account, and if your income is zero, you have to make an account if you have expenses. Paying five insurances and one gold in the company is the expense, which also needs to be accounted for.
if you pay taxes and declare, there will be no income. Of course, there will be no calculation and payment of value-added tax and additional tax income tax. However, you must declare zero value-added tax, and you can declare how much the income tax has lost, so that the income tax can be reduced later.
boss a: "our company has not been operated yet, so we don't need to do accounting and tax returns!"!
Company B: "Our company doesn't have any business yet, so we don't need to do accounting and tax returns!"!
company c: "our company has no profit and no tax arrears, so we don't need to make accounting and tax returns first"!
Nani?
from the first day of successful registration, the company should start to make accounts and file tax returns on time! The above three kinds of rhetoric, seemingly correct, are all wet! According to the national regulations, no matter whether an enterprise is profitable or not, it must make accounts and tax returns as required!
So, what are the consequences if an enterprise operates according to its own understanding and does not make accounts or file tax returns?
NO1. If the tax returns are made within the time specified by the state and the circumstances are relatively minor, the enterprise shall pay back the tax, and the tax authorities will also impose a monthly fine of more than 2 yuan on the enterprise. If you fail to pay within the time limit, you still need to pay a late fee!
those with serious cases will face higher fines!
NO2. The tax authorities have the right to lock up or even cancel the tax registration of the enterprise if they fail to file tax returns with the tax registration authority for three consecutive months. Once the tax registration is cancelled, all the licenses of the enterprise will be invalidated one after another because of the cancellation of the tax registration.
NO3. Once the tax is cancelled abnormally and the licenses are cancelled one after another, the identity card information of the company as a legal person and all shareholders will be included in the relevant registration authority and blacklisted, which will affect future loans, re-investment and entrepreneurship, and going abroad.
Although the state has always advocated that enterprises should make accounts and file tax returns on time, some enterprises still give themselves various excuses for not making accounts and file tax returns, especially start-ups who do not make accounts and file tax returns after registering their companies because they have not yet carried out business activities; In order to save costs, some newly registered enterprises directly omit the step of making accounts and filing taxes; Some enterprises no longer operate, do not cancel, and do not make accounts and tax returns; While the boss of this company was happy for his cleverness, he found that there was an abnormality in the annual inspection of the company. After checking on the website of the tax bureau, he found that all the notices were overdue for reporting fines. There are also companies that are finally included in the list of abnormal elites because they don't make accounts and tax returns in time! At that time, it will take a lot of time, energy and cost for enterprises to deal with the related matters of accounting and tax return!
then, if the enterprise is not profitable, I will directly make a zero declaration, which is always unnecessary!
according to the notice on printing and distributing the administrative measures for the submission of taxpayers' financial and accounting statements (Guo shui fa [25] No.2), taxpayers engaged in production and business operations should submit financial and accounting statements in accordance with the regulations, regardless of taxable income, income and other taxable items, or whether they are in the period of tax reduction or exemption. Failing to submit it, it shall be punished in accordance with Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection and imposed a fine of less than 2, yuan; If the circumstances are serious, a fine of 2-1 yuan will be imposed, which will also affect the tax credit rating.
Therefore, regardless of the size of the enterprise, its operating conditions and whether it is a start-up enterprise, it should make accounting and tax returns. Otherwise, enterprises will be faced with accumulated fines, declining credit rating and being listed in the abnormal business list.
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If you have no income, you can make a zero declaration yourself, and you don't need to pay taxes.
This may be unclear, and you must find a professional to help you.
There are two things here, namely, accounting, tax payment and tax declaration.
the principle of accounting is that if you have business, you have to make an account, and if your income is zero, you have to make an account if you have expenses. Paying five insurances and one gold in the company is the expense, which also needs to be accounted for.
if you pay taxes and declare, there will be no income. Of course, there will be no calculation and payment of value-added tax and additional tax income tax. However, you must declare zero value-added tax, and you can declare how much the income tax has lost, so that the income tax can be reduced later. At present, long-term zero declaration may be included in the abnormal list. It is suggested that a sum of money can be transferred at regular intervals and invoiced as income.
what will the company here do in the future?
zero declaration, other accounts are kept as the company, which has paid-in capital.