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

www.ruanyinchina.com

+86 021 6049 2821

+86 189 1629 8482