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'<p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">对于零申报企业,税务部门并非“一刀切”处罚,但若操作不当或长期零申报,可能引发税务稽查甚至罚款。以下是核心风险点及合规建议:</p><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; font-size: 20px; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">一、什么情况下零申报是合法的?</span></h3><p style="margin-top: 8px; margin-bottom: 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">零申报需同时满足以下条件:</p><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">当期无应税收入</span>:如企业处于筹建期、经营暂停或确实无收入;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">无应税行为</span>:未发生增值税、企业所得税等应税事项;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">成本费用真实</span>:即使零收入,仍需保留与经营相关的合理支出凭证(如房租、工资等)。</li></ol><p style="margin-top: 8px; margin-bottom: 12px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">合规提示</span>:零申报≠不报税!企业必须按时提交申报表,否则可能被罚款(《税收征收管理法》第六十二条)。</p><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; font-size: 20px; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">二、长期零申报的3大风险</span></h3><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">被列为“非正常户”</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">触发条件</span>:连续3个月零申报且无合理解释,或长期(超过6个月)零申报且无实际经营;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">后果</span>:发票领用受限、税务登记失效,甚至影响企业信用。</li></ul></li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">涉嫌虚假申报</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">稽查重点</span>:企业长期零申报但存在隐性收入(如私户收款、未开票收入未申报);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">处罚依据</span>:若被查实隐瞒收入,需补税+滞纳金+0.5-5倍罚款(《税收征收管理法》第六十四条)。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">被强制核定税款</span></p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">税务处理</span>:若企业长期零申报但存在经营痕迹(如员工社保、水电费支出),税务局可能按行业利润率核定应纳税额。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; font-size: 20px; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">三、如何规避风险?</span></h3><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">1. 正确操作零申报</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">按时申报</span>:无论有无收入,均需在征期内完成申报;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">留存证据</span>:保存银行流水、合同、费用单据等,证明无收入的真实性;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">区分“零申报”与“免税”</span>:若企业符合免税政策(如小规模纳税人月销售额10万以下),应选择“免税申报”而非零申报。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">2. 长期零申报应对策略</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">主动说明情况</span>:向税务局提交《零申报情况说明》(附经营暂停证明、市场分析报告等);</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">调整申报方式</span>:若企业实际有少量收入,应据实申报(如季度销售额1万元,按1万元申报);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">及时注销税务登记</span>:若企业确定不再经营,尽快办理注销手续,避免后续风险。</li></ul><h4 style="margin: 16px 0px 8px; padding: 0px; font-size: 14px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">3. 被稽查后的补救措施</span></h4><ul style="margin: 8px 0px 16px 16px; padding: 0px; list-style: none; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">配合调查</span>:提供完整的账簿、凭证及资金流水;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">补税整改</span>:若存在申报错误,通过“自查补税”模块补缴税款及滞纳金(可减轻罚款);</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">信用修复</span>:缴纳罚款后,申请移除“非正常户”状态,恢复企业信用。</li></ul><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; font-size: 20px; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">四、政策依据与处罚标准</span></h3><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">未按时申报</span>:</p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">首次逾期:罚款2000元以下;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">累计多次:罚款2000-1万元(《税收征收管理法》第六十二条)。</li></ul></li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; line-height: 1.75; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; display: inline;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">虚假零申报</span>:</p><ul style="margin-top: 4px; margin-right: 0px; margin-left: 16px; padding: 0px; list-style: disc; border: 0px; font: inherit; vertical-align: baseline;"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">按偷税处理:补税+滞纳金+偷税金额0.5-5倍罚款;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;">情节严重:企业负责人可能被列入“重大税收违法失信名单”。</li></ul></li></ol><hr style="background-image: none; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; margin-top: 24px; margin-bottom: 24px; border-top-color: rgba(0, 0, 0, 0.08); color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-size: 16px;"><h3 style="margin: 16px 0px 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-weight: 600; font-stretch: inherit; font-size: 20px; line-height: 1.5; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; color: rgba(0, 0, 0, 0.9);"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">结语</span></h3><p style="margin-top: 8px; margin-bottom: 8px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">零申报本身不违法,但长期零申报需有合理依据。企业应做到:</p><ol style="margin: 8px 0px 16px 16px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: inherit; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; list-style-position: initial; list-style-image: initial; color: rgba(0, 0, 0, 0.9);"><li style="margin: 0px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">定期自查</span>:每季度核对收入、成本与申报数据是否匹配;</li><li style="margin: 4px 0px 4px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">保留证据</span>:零申报期间仍需维护账务,留存经营暂停或市场环境的佐证材料;</li><li style="margin: 4px 0px 0px 4px; padding: 0px; list-style: none; border: 0px; font: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word;"><span style="margin: 0px; padding: 0px; border: 0px; font-style: inherit; font-variant: inherit; font-weight: 600; font-stretch: inherit; font-size: inherit; line-height: inherit; font-family: inherit; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline;">及时调整</span>:一旦恢复经营,立即按实际数据申报,避免累积风险。</li></ol><p style="margin-top: 8px; margin-bottom: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-variant-alternates: inherit; font-stretch: inherit; font-size: 16px; line-height: 1.75; font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", Helvetica, Arial, "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", "Source Han Sans CN", sans-serif; font-optical-sizing: inherit; font-kerning: inherit; font-feature-settings: inherit; font-variation-settings: inherit; vertical-align: baseline; word-break: break-word; overflow-wrap: break-word; color: rgba(0, 0, 0, 0.9);">若对零申报合规性存疑,建议咨询专业税务师或通过税务局“绿色通道”提前沟通,降低稽查概率。</p>' |
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