在濟南泉清財務咨詢進行代理記賬的陳經理最近問了我們一個專業性的問題，即公司零收入需不需要繳稅，結合我們濟南代理合作公司為客戶代理記賬的經驗，下面就一起來了解一下吧。

In jinan springs clear financial advice for bookkeeping agency yue manager recently asked us a professional problem, namely zero revenue need pay tax, combined with our jinan agent company account service for the customer the experience of cooperation, the following will learn together.

首先來說，公司的繳稅方式一般跟企業的收入想掛鉤，也就是說在進行繳稅計算時，無收入一般對應0繳稅，如增值稅，根據相關公式可得，增值稅＝（含稅銷售額／1＋3％）×3％，當企業收入為0時，對應的增值稅也是0。企業所得稅也是如此。
First of all, the company generally want to link to enterprise income tax way, that is to say, when tax calculation, no income generally corresponding to zero tax, such as value-added tax, according to the formula, the VAT = (1 + 3% sales tax /) x 3%, when corporate income is zero, the corresponding VAT is 0. The enterprise income tax.
這個時候，如果稅務局沒有給企業規定定額繳稅的話，就需要進行0申報。
This time, if the revenue not prescribed quota to the enterprise tax, would need to be 0 declare.
但是在實際的企業運營過程中，還有一些稅目是與企業收入不直接掛鉤的，例如企業的殘疾人保證金和房產稅就屬于此類，不管公司是否經營，都有義務上繳對應稅額。
But in the actual enterprise operation process, there are some items is income not directly linked with the enterprise, such as enterprise margin of disabled persons and property tax is such, whether or not the company management, and is obligated to pay the corresponding tax.
對于一般的小微企業來說，我們建議選擇專業的濟南代理記賬公司進行合作，可以更加正規規范地進行相關的企業財務工作。
For the general small micro enterprises, we recommend to choose professional jinan bookkeeping agency company to cooperate, can be more formal specification to related enterprise financial work.
濟南代理記賬公司：http://www.irmblog.cn